财政学课件14.pptVIP

Review Meaning of tax excess burden A loss of welfare (cost ) above and beyond the tax revenue collected. Taxes generally impose an excess burden. Does every tax entail an excess burden? Lump sum tax has no excess burden A tax changes relative prices generates an excess burden Measurement of excess burden Excess burden of a commodity tax: When a single tax is imposed, the excess burden is proportional to the compensated elasticity of demand, and to the square of tax rate. Excess burden of subsidy Subsidies also create excess burdens because they encourage people to consume goods valued less than the marginal social cost of production. In general, is direct subsidy better than indirect subsidy? Excess burden of differential taxation of inputs According to Boskin estimated, the cost of the distortion is between 6 and 13 percent of tax revenues. Chapter 14 Efficient and Equitable Taxation Main content Taxation principle Optimal commodity taxation Optimal user fee Optimal income taxation Other criteria for tax design §1 Taxation principle History and development of taxation principle Equity and efficiency taxation principle Equity and efficiency of taxation 1 History and development  of taxation principles 1.1 The first person proposed taxation principle explicitly should be the mercantilism economist William Perry Equity 公平 Convenience 便利 Economy 节省 1.2 The first person make taxation principle clarify and systematize is Adam Smith (the founder of classical political economy school) Equality平等 Certainty确定 Convenience便利 Minimum cost: Economy in collection最小征收费用（征收经济） 1.3 The most complete principle maker is Adolf Wagner (representative personage of Germany social policy school) Fiscal policy财政政策 National economy 国民经济 Social equity 社会公平 Tax administration税务行政 Fiscal policy ※ abundant revenue ※ flexible revenue National economy ※ tax resources choice