财政学导论-复旦大学.pptVIP

* * Axes and labels 1st click – MSB 2nd click – MC 3rd click – dashed line and e* 4th click – f* and brown horizontal line * axes and labels for both graphs 1st click – MCB and dashed vertical lines, MCH and dashed vertical black line 2nd click – horizontal dashed brown line and vertical dashed brown line 3rd click – dashed brown line and Bart’s dashed black line at 50 disappear 4th click – line at f = $50 wipes right 5th click – Bart’s tax payment 6th click – Homer’s tax payment * * axes and labels for both graphs 1st click – MCB and dashed vertical lines, MCH and dashed vertical black line; horizontal dashed brown line and vertical dashed brown line 2nd click – 3rd click – dashed brown line and Bart’s dashed black line at 50 disappear 4th click – line at f = $50 wipes right 5th click – Bart’s tax payment 6th click – Homer’s tax payment * * Axes and labels 1st click – MSB 2nd click – MC* 3rd click – MC’ 4th click – f* * Axes and labels 1st click – MSB 2nd click – MC* 3rd click – MC’ 4th click – f* * * * Public Finance * 规制带来的效率问题 如规定每个污染者必须将污染降低到一定数量，否则将受到法律的制裁 但有很多企业时，规制可能是无效率的。规定所有企业等量减少污染不是有效率的做法，会导致一些生产太多，一些生产太少 采用统一排污费的做法 公共对此：排污费 （这部分内容见Rosen, 83-93) 0 Pollution reduction MSB MC e* f* $ 与税收相似，不同在于，对每单位污染收费，而不是对每单位产品征税 统一排污费是成本最低的安排 Bart’spollutionreduction Homer’spollutionreduction 50 75 90 50 75 90 MCB MCH 25 f = $50 f = $50 Bart’s TaxPayment Homer’s TaxPayment 排污权：总量控制 一个简单的做法是通过控制总量到达有效率的生产量。如果最优的污染排放量可以计算出，则通过发放许可证并允许其交易的方式控制总量 好处：不需要计算庇古税所需的大量信息，只需要知道污染的总量 总量控制与交易制度（Cap-and-Trade） Bart’spollutionreduction Homer’spollutionreduction 50 75 90 50 75 90 MCB MCH 25 f = $50 f = $50 10 a b 假设许可证数量为80，两个企业的污染均为90，许可证全部给Bart. 交易可以带来有效率的结果 总量控制与排污费比较 通货膨胀的影响：通货膨胀降低实际排污费；cap-and-trade下污染数量不受通胀影响。 成本变化的影响：排污费下，污染减少低于成本增加后的效率数量；cap-and-trade下，成本增加后，污染减少量高于效率数量 成本不确定性的影响 二者的收入分配效果不同：税收归政府，而交易费在企业间分配 总量控制与排污费比较：成本不确定时 0 Pollution reduction MSB MC* e* f* $ MC’ ef e’ Too much pollution reduction Too little pollution reduction 社会边际收益曲线无弹性时，总量控制比排污费更可取