赋税的代价.pptVIP

This chapter builds very closely on material from the previous three chapters: it uses the tools of welfare economics (from Chapter 7) to analyze the effects of a tax (introduced in Chapter 6). It explores the relationship between the price elasticities of demand and supply (Chapter 5) with the deadweight loss of the tax. Covering this chapter immediately after the previous three will reinforce the concepts students learned in those chapters. The material in chapter 8 is important. The government must raise revenue to pay for the police, the court system, interstate highways, national defense, public education, and so forth. The government must choose which goods to tax and how much to tax each one. Effective tax policy generates the needed revenue while striving for (the sometimes conflicting goals of) efficiency and equity. This is not one of the longer chapters; most instructors cover it in 1.5 or 2 hours of class time. But if you’re pressed for time and looking for things to cut, you might consider cutting some of these (my personal suggestions, not the official recommendations of Greg Mankiw or South-Western/Cengage): Revenue and the size of the tax, the Laffer Curve DWL and the size of the tax Active Learning 3, the slide with the discussion question on whether to tax groceries or meals at fancy restaurants Active Learning 2 * If you wish, you may delete this slide and give the information verbally as you cover the following slide. * If you wish, you may delete this slide and give the information verbally at the beginning of the next slide. In chapter 7, students learned how to compute the area of triangles representing CS, PS, and total surplus. This skill is required to do this exercise. Most students will need a calculator to do part B. Your students need not draw the graph in order to do these calculations. However, if your students are using the gutted student handouts we provide to accompany the Premium PowerPoint presentations,