微经PPTch06-供给、需求与政府政策.ppt

* Demand for yachts (and other luxury items) is price-elastic: if the price of yachts rises, rich consumers can easily avoid the tax by spending their millions on some other luxury item. Supply of yachts is less elastic, especially in the short run. It is difficult for the companies that build yachts to re-tool their factories and reeducate their workers to produce some other product. Hence, companies that build yachts pay most of the tax, and the rich pay relatively little of it. The same is true for taxes on other luxury items. * Recall one of the 10 principles from Chapter 1: Markets are usually a good way to organize economic activity. This means that, in absence of market failures (which we will learn more about in later chapters), the allocation of resources resulting from the free market equilibrium is optimal. Hence, government policies which alter this allocation tend to make the economy worse off. When we study market failures later, we will see that government policies can – in principle – improve on the market’s allocation of resources, and make society better off. First, though, we need to learn how to measure the impact of government policies like taxes on society’s well-being, as well as define what, exactly, we mean by “well-being.” This field of study, called “welfare economics,” is the topic of the following three chapters. 主动学习 2 税收的影响 Q P S 0 宾馆住房的市场 D 假定政府对买者所入住的每个房间都征税$30 找出新的Q, PB, PS, 以及税收归宿 主动学习 2 参考答案 Q P S 0 宾馆住房市场 D Q = 80 PB = $110 PS = $80 税收归宿 买者：$10 卖者：$20 税收 PB = PS = 供给、需求与政府政策 * 弹性与税收归宿 案例 1: 供给相对于需求更富有弹性 P Q D S Tax 买者承担的税负 卖者承担的税负 没有税收时的价格 PB PS 由于卖者相对更容易离开市场（供给弹性相对更大），因此买者承担了大部分税负 弹性实际上衡量当条件变得不利时，买者或卖者离开市场的意愿 供给、需求与政府政策 * 弹性与税收归宿 案例 2： 需求相对于供给更富有弹性 P Q D S 税收 买者承担的税负 卖者承担的税负 没有税收时的价格 PB PS 由于买者相对更容易离开市场（需求弹性相对更大），因此卖者承担了大部分的税负 弹性实际上衡量当条件变得不利时，买者或卖者离开市场的意愿 供给、需求与政府政策 * 案例研究：谁支付奢侈品税 在1990年，美国国会通过了一项针对游艇、私人飞机、皮衣、珠宝和豪华轿车这类物品的新的奢侈品税 税收的目的：增加富人的税收 但实际上税收有多少落到富人头上了呢？ 供给、需求与政府政策 * 案例研究：谁支付奢侈品税 游艇市场