曼昆经济学原理Chap08.ppt

税收的成本 Chapter 8 第八章 税收成本The Costs of Taxation 税收怎样影响了市场参与者的经济福利？ 税收的成本The Costs of Taxation 对商品征税，无论是向消费者还是生产者征税，结果是一样的，…买者支付的价格上升，卖方得到的价格下降。 征税的结果 The Effects of a Tax税收的影响 A tax places a wedge between the price buyers pay and the price sellers receive. Because of this tax wedge, the quantity sold falls below the level that would be sold without a tax. The size of the market for that good shrinks. Tax Revenue税收 Tax Revenue...税收 税收怎样影响经济福利...请同学们比较有税和无税时的经济福利 征税时的福利变化 How a Tax Affects Welfare税收怎样影响福利 The change in total welfare includes:总福利的变化包括： The change in consumer surplus, The change in producer surplus, The change in tax revenue. The losses to buyers and sellers exceed the revenue raised by the government.买卖双方的损失超过了政府得到的收入 This fall in total surplus is called the deadweight loss.经济总剩余（总福利）的减少叫做无谓损失 Deadweight Losses and the Gains from Trade无谓损失与贸易的好处 Taxes cause deadweight losses because they prevent buyers and sellers from realizing some of the gains from trade. 税收引起无谓损失，因为它使买卖双方损失（不能实现）了一部分贸易的好处 The Deadweight Loss... Determinants of Deadweight Loss无谓损失的决定因素 What determines whether the deadweight loss from a tax is large or small?什么因素决定了税收引起的无谓损失是大还是小呢？ The magnitude of the deadweight loss depends on how much the quantity supplied and quantity demanded respond to changes in the price. That, in turn, depends on the price elasticities of supply and demand.它依赖于供给和需求的价格弹性 Tax Distortions and Elasticities...税收扭曲与弹性 Tax Distortions and Elasticities... Tax Distortions and Elasticities... Tax Distortions and Elasticities... 请坐在最后一排的同学回答问题 如果供给和需求对价格变化都缺乏弹性，无谓损失大还是小？ 如果供给和需求对价格变化都弹性很大，无谓损失大还是小？ Determinants of Deadweight Loss无谓损失的决定因素 The greater the elasticities of demand and supply:供求弹性越大 the larger will be the decline in equilibrium quantity and,均衡数量减少越多 the greater the deadweight loss of a tax. 无谓损失越多 The Deadweight Loss Debate关于无谓损失的争论 Some economists argue that labor taxes are highly distorting and believe that labor supply is mor