应用税收的代价.pptVIP

* 中华民族有着五千多年的文明历史，中华民族在世界上是一个非常卓越和伟大的民族。我们有过繁荣昌盛的唐朝，有过强盛无比疆域辽阔的汉朝和元朝，更有灿烂美丽的唐、宋文化 * 第8章 应用：税收的代价 要点： 税收如何减少消费者和生产者剩余 无谓损失 The Effects of a Tax Size of tax Quantity 0 Price Price buyers pay Price sellers receive Demand Supply Price without tax Quantity without tax Quantity with tax The price paid by consumers is higher The price received by firms is lower. And the quantity declines. Who benefits? 税收如何影响市场参与者 买者得到的利益（消费者剩余）：买者愿意为某种物品支付的量减去他们实际支付的量。 卖者得到的利益（生产者剩余）：卖者为一种物品得到的量减去其成本。 政府的衡量指标： Tax Revenue T = the size of the tax Q = the quantity of the good sold T ? Q = the government’s tax revenue Tax Revenue Tax revenue (T × Q) Size of tax (T) Quantity sold (Q) Quantity 0 Price Demand Supply Quantity without tax Quantity with tax Price buyers pay Price sellers receive How a Tax Effects Welfare A F B D C E Quantity 0 Price Demand Supply = PB Q2 = PS Price buyers pay Price sellers receive = P1 Q1 Price without tax 福利的变动 税收使买者和卖者的状况变坏了，而政府状况变好了。 买者和卖者由税收收到的损失大于政府筹集到的收入。 无谓损失：税收引起的总剩余减少。 无谓损失与贸易的好处 税收引起无谓损失是因为它使买者和卖者不能实现某些贸易的好处。 The Deadweight Loss Cost to sellers Value to buyers Size of tax Quantity 0 Price Demand Supply Lost gains from trade Reduction in quantity due to the tax Price without tax Q1 PB Q2 PS 无谓损失的决定因素 供给和需求弹性越大，税收的无谓损失也就越大。 Tax Distortions and Elasticities (a) Inelastic Supply Price 0 Quantity Demand Supply Size of tax When supply is relatively inelastic, the deadweight loss of a tax is small. Tax Distortions and Elasticities (b) Elastic Supply Price 0 Quantity Demand Supply Size of tax When supply is relatively elastic, the deadweight loss of a tax is large. Tax Distortions and Elasticities Demand Supply (c) Inelastic Demand Price 0 Quantity Size of tax When demand is relatively inelastic, the deadweight loss of a tax is small. Tax Distortions and Elasticities (d) Elastic Demand Price 0 Quantity Size of tax Demand Supply When demand is relatively elastic, the deadweight loss of a tax is large. * 中华民族有着五千多年的文明历史，中华民族在世界上是一个非常卓越和伟大的民族。我们有过繁荣昌盛的