Chap_08应用税收的成本经济学原理.pptVIP

Harcourt, Inc. items and derived items copyright ? 2001 by Harcourt, Inc. The Deadweight Loss Debate 无谓损失的争论 Some economists argue that labor taxes are highly distorting and believe that labor supply is more elastic. 一些经济学家认为劳动税引起严重扭 曲，他们相信劳动供给是较为富有弹 性的。 Harcourt, Inc. items and derived items copyright ? 2001 by Harcourt, Inc. The Deadweight Loss Debate Some examples of workers who may respond more to incentives: Workers who can adjust the number of hours they work Families with second earners Elderly who can choose when to retire Workers in the underground economy (i.e. those engaging in illegal activity) Harcourt, Inc. items and derived items copyright ? 2001 by Harcourt, Inc. 无谓损失的争论 一些对激励反应较大的工人 : 许多可以调整工作时间长短的工人 一些有第二个赚钱人的家庭 许多老年人可以选择什么时候退休 从事地下经济活动的工人 ( 如从事非法 活动的人 ) Harcourt, Inc. items and derived items copyright ? 2001 by Harcourt, Inc. Deadweight Loss and Tax Revenue as Taxes Vary 无谓损失和税收收入随税收变动而变动 With each increase in the tax rate, the deadweight loss of the tax rises even more rapidly than the size of the tax. 随着每一次税率增加，税收无谓损失的 增加要快于税收规模。 Harcourt, Inc. items and derived items copyright ? 2001 by Harcourt, Inc. Deadweight Loss and Tax Revenue... 无谓损失与税收收入 … P B Quantity 数量 Q 2 0 Price 价格 Q 1 Demand 需求 Supply 供给 Tax revenue 税收收入 P S Deadweight Loss 无谓损失 (a) Small Tax 小额税 Harcourt, Inc. items and derived items copyright ? 2001 by Harcourt, Inc. Demand 需求 Supply 供给 Tax Revenue 税收收入 P B Quantity 数量 Q 2 0 Price 价格 Q 1 P S Deadweight Loss 无谓损失 Deadweight Loss and Tax Revenue... 无谓损失与税收收入 … (b) Medium Tax 中额税 Harcourt, Inc. items and derived items copyright ? 2001 by Harcourt, Inc. P B Quantity 数量 Q 2 0 Price 价格 Q 1 Demand 需求 Supply 供给 P S Deadweight loss Deadweight Loss and Tax Revenue... 无谓损失与税收收入 … (c) Large Tax 大额税 税 收 收 入 Harcourt, Inc. items and derived items copyright ? 2001 by Harcourt, Inc. Deadweight Loss and Tax Revenue For the small tax, tax revenue is small. As the size of the tax rises, tax revenue grows. But as the size