(财政学罗森第九版英文课件)Chap014 Taxation and Income Distribution.ppt

* * Unit Tax on Commodities Consumer Pays $1.20 Producer receives $1.20 Tax on Consumers of $.40 per gallon D curve shifts down – D curve perceived by supplier-amount of money the supplier will receive Tax wedge – tax induced spread between price paid by consumer and price received by producer Tax on Producers of $.40/gal Draw new supply curve Consumer Pays $1.40 Producer receives $1.40 Economic incidence independent of statutory incidence * * * * * * * * * * * * * * * * 14-* 14-* 14-* CHAPTER 14 Taxation and Income Distribution Copyright ? 2010 by the McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Vocabulary Statutory Incidence Economic Incidence Tax Shifting Partial Equilibrium Models 0 Tax Incidence: General Remarks Only people can bear taxes Functional distribution of income Size distribution of income Both sources and uses of income should be considered Incidence depends on how prices are determined Incidence depends on the disposition of tax revenues Balanced-Budget tax incidence Differential tax incidence Lump-sum tax Absolute tax incidence Tax Progressiveness Can Be Measured in Several Ways Average tax rate versus marginal tax rate Proportional tax system Progressive tax system Regressive tax system Tax Liabilities under a hypothetical tax system Income Tax Liability Average Tax Rate Marginal Tax Rate $2,000 -$200 -0.10 0.2 3,000 0 0 0.2 5,000 400 0.08 0.2 10,000 1,400 0.14 0.2 30,000 5,400 0.18 0.2 Measuring How Progressive a Tax System Is Measuring How Progressive a Tax System is – A Numerical Example Before Tax After Tax Consumers Pay Suppliers Receive $1.40 $1.00 $1.20 $1.20 0 D0 S0 D1 S1 Partial Equilibrium Models Quantity $ 14-* 0 DX S SX DX’ PerfectlyInelasticSupply Quantity $ 14-* 0 DX S SX DX’ PerfectlyElasticSupply Quantity $ 14-* Ad Valorem Taxes Pounds of food per year Price per Pound of food Df Sf Q0 Qm Qr P0 Pm Pr Df’ Taxes on Factors The Payroll Tax Capital Taxation in a Global Economy The Payroll Tax Hours per y