有效率且公平地征税.pptxVIP

Chapter 16 有效率且公平地征税最适商品税目标函数：税收的超额负担最小政府可以通过一次性付总税，避免超额负担但很多情况下一次性付总税 lump sum taxes 不可行，例如下面的例子Three commodities:Good X, Y, and leisurePrices PX, PY, and w.最适商品税Time endowment is fixed at:预算约束:最适商品税:If all commodities can be taxed, imposing equal ad-valorem tax rates yields:最适商品税:对闲暇征税不可行，可以对商品X或Y征税最适商品税的目标是，选择对商品X或Y征税, 使筹措必要税收收入的超额负担尽可能小最适商品税:拉姆齐法则（Ramsey Rule）边际超额负担The additional inefficiency from incrementally raising a tax by a small amountFigure 14.1 shows the initial excess burden as a triangle (abc) and the marginal excess burden as a trapezoid (fbae)Figure 14.1最适商品税:拉姆齐法则（Ramsey Rule）The marginal excess burden of taxing good X is approximately: ΔX.The marginal tax revenue raised is approximately: X1.Therefore the marginal excess burden per dollar of tax revenue is:最适商品税:拉姆齐法则（Ramsey Rule）Similar reasoning is used for good Y.Optimization therefore leads to:Ramsey Rule says that to minimize total excess burden, tax rates should be set so the percentage reduction in the quantity of each good demanded is the same.最适商品税:拉姆齐法则（Ramsey Rule）Recall the formula for excess burden for good X:政府的目标函数：to minimize total excess burden by choosing taxes on goods X and Y约束条件： 财政收入最适商品税:拉姆齐法则（Ramsey Rule）Setting up the LaGrangian:最适商品税:拉姆齐法则（Ramsey Rule）Solving leads to a relationship between tax rates and elasticities: Or rearranging, we have the inverse elasticity rule:税收的效率要求：弹性较小的商品，课征相对高的税公平考虑Is it “fair” to tax inelastic goods like food and medicine?Clearly, it is not.纵向公平：在支付能力不同的人之间分配税赋vertical equity: It should distribute burdens fairly across people with different abilities to pay.公平考虑Ramsey Rule has been modified to account for the distributional issues.Degree of departure from original rule depends on:How much society cares about equityExtent to which consumption patterns of rich and poor differ横向公平Horizontal equity: People in equal positions should be treated equally境况相同的人应得到同等对待Measures represent outcomes of people’s decisions, so it is difficult to figure out