《经济学原理第三版》第8章.pptVIP

第八章  税收的代价 Chapter 8 The Costs of Taxation 在本章中，你将 考察税收如何减少消费者和生产者剩余 了解税收无谓损失的意义和原因 考虑为什么一些税收的无谓损失大于另一些税收 考察税收收入和无谓损失如何随税收的规模而变动 在实现这些目的后，你应该能 把税收楔子放到供求图中，并确定税收收入和消费者与生产者剩余 把税收楔子放到供求图中，并确定无谓损失的值 说明为什么供求和需求富有弹性比缺乏弹性时，一种既定的税收将引起更大的无谓损失 说明为什么某些极大的税收引起税收收入增加，但引起极大的无谓损失 Prologue We began our study of taxes in Chapter 6. There we saw how a tax on a good affects its price and the quantity sold and how the forces of supply and demand divide the burden of a tax between buyers and sellers. In this chapter we extend this analysis and look at how taxes affect welfare, the economic well-being of participants in a market. The effects of taxes on welfare might at first seem obvious. The government enacts taxes to raise revenue, and that revenue must come out of someone’s pocket. As we saw in Chapter 6, both buyers and sellers are worse off when a good is taxed: A tax raises the price buyers pay and lowers the price sellers receive. Yet to understand fully how taxes affect economic well-being, we must compare the reduced welfare of buyers and sellers to the amount of revenue the government raises. The tools of consumer and producer surplus allow us to make this comparison. The analysis will show that the costs of taxes to buyers and sellers exceeds the revenue raised by the government. 8.1 税收的无谓损失  THE DEADWEIGHT LOSS OF TAXATION How do taxes affect the economic well-being of market participants? It does not matter whether a tax on a good is levied on buyers or sellers of the good…the price paid by buyers rises, and the price received by sellers falls. The Effects of a Tax... 8.1.1 税收如何影响市场参与者 How do taxes affect the market participants? 现在我们用福利经济学的工具来衡量对一种物品征税的收益与损失。为了这样做，我们必须考虑税收如何影响买者、卖者以及政府。 市场上买者得到的收益用消费者剩余(买者愿意为某物品支付的量减去他们实际支付的量)来衡量； 市场上卖者得到的收益用生产者剩余（卖者为一种物品得到的量减去其成本）来衡量； 政府的衡量指标是什么呢？——税收收入 Tax Revenue Tax Revenue... 8.1.1 税收如何影响市场参与者 How do taxes affect the market participants? 我们考虑3个问题： 没有税收时政府收入及福利情况如何？ 2. 征收税收之后的社会福利是多少？ 3. 福利的变动情况是什么样