恩格尔定律Engellaw.PPT

所以, 税收负担是如何分摊的? 税收负担更多地落在缺乏弹性的市场一方身上。 弹性与税收归宿 * 案例研究：谁支付奢侈品税 在1990年，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 但真正支付税收的人士谁？ * 案例研究：谁支付奢侈品税 游艇市场 P Q D S 税收 买者承担的税负 卖者承担的税负 PB PS 需求是富有弹性的 在短期内，供给缺乏弹性 因此，游艇工厂承担了大部分的税收 小结 需求价格弹性衡量需求量对价格变动的反应程度。 需求价格弹性等于需求量的变化百分比除以价格的变化百分比。 如果需求曲线是富有弹性的，总收益随着价格的上升而减少。 如果需求曲线是缺乏弹性的，总收益随着价格的上升而增加。 小结 需求的收入弹性衡量需求量对消费者收入变动的反应程度。 需求的交叉弹性衡量一种物品的需求量 对另一种物品价格变动的反应程度。 * 小结 供给价格弹性衡量供給量对价格变动的反应程度。 在大多数市场上，供给在长期中比在短期中更富有弹性。 问题讨论 甲公司生产的产品 A的需求价格弹性为－0.8，产品 A对乙公司的产品 B的交叉弹性为－0.65，产品A的收入弹性为0.7。下面说法是否正确。为什么？ （1）如果要增加产品A的销售量，甲公司应降低它的产品价格； （2）降低产品 A的价格将增加公司的收入； （3）产品A和产品B是替代品；“ （4）提高产品B的价格将会增加产品A的销售量； （5）降低产品B的价格将会减少产品A的销售收入； （6）产品A是低档品； （7）居民收入增加10％，产品A的销售量将增加70％。 * * We will follow this scenario throughout the first section of this chapter (the section on price elasticity of demand) to illustrate and motivate several important concepts, such as the impact of price changes on sales and revenue. * Here, Qd and Qs are short for quantity demanded and quantity supplied, as in the PowerPoint for Chapter 4. * Economists classify demand curves according to their elasticity. The next 5 slides present the five different classifications, from least to most elastic. * If Q doesn’t change, then the percentage change in Q equals zero, and thus elasticity equals zero. It is hard to think of a good for which the price elasticity of demand is literally zero. Take insulin, for example. A sufficiently large price increase would probably reduce demand for insulin a little, particularly among people with very low incomes and no health insurance. However, if elasticity is very close to zero, then the demand curve is almost vertical. In such cases, the convenience of modeling demand as perfectly inelastic probably outweighs the cost of being slightly inaccurate. * An example: Student demand for textbooks that their professors have required for their courses. Here, it’s a little more clear that elasticity woul