CHAP19The Equity Implications of Taxation Tax Incidence 公共金融与公共政策课件.ppt

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2018-01-25 发布于浙江
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CHAP19The Equity Implications of Taxation Tax Incidence 公共金融与公共政策课件.ppt

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CHAP19The Equity Implications of Taxation Tax Incidence 公共金融与公共政策课件

Tax Incidence Extensions 19 . 2 Tax Incidence in Imperfectly Competitive Markets Background: Equilibrium in Monopoly Markets Tax Incidence Extensions 19 . 2 Tax Incidence in Imperfectly Competitive Markets Taxation in Monopoly Markets Even though the monopolist has market power, a tax on either side of the market results in the same sharing of the tax burden. Monopolists cannot “exploit their market power” to avoid the rules of tax incidence. Tax Incidence in Oligopolies oligopoly markets Markets in which firms have some market power in setting prices but not as much as a monopolist. Economists tend to assume that the same rules of tax incidence apply in these markets, but there is more work to do to understand the burden of taxes in oligopoly markets. Tax Incidence Extensions 19 . 2 Balanced Budget Tax Incidence balanced budget incidence Tax incidence analysis that accounts for both the tax and the benefits it brings. General Equilibrium Tax Incidence 19 . 3 partial equilibrium tax incidence Analysis that considers the impact of a tax on a market in isolation. general equilibrium tax incidence Analysis that considers the effects on related markets of a tax imposed on one market. General Equilibrium Tax Incidence 19 . 3 Effects of a Restaurant Tax: A General Equilibrium Example General Equilibrium Tax Incidence 19 . 3 Effects of a Restaurant Tax: A General Equilibrium Example General Equilibrium Tax Incidence General Equilibrium Tax Incidence 19 . 3 Issues to Consider in General Equilibrium Incidence Analysis Effect of Time Period on Tax Incidence: Short Run Versus Long Run Factors that are always inelastically demanded or supplied in both the short and long run bear taxes in the long run. What does it mean for capital supply to be elastic? Think of capital investments already made as irretrievable; that is why capital supply is inelastic in the short run. In the long run, however, restaurants need new infusions of capital to stay afloat. The elasticity of cap