第8章应用税收成本无谓损失对买家征收商品税需求曲线向左移动按税.pdfVIP

Application: The Costs of Taxation © 2011 Cengage Learning. s . May not be copied, scanned, or duplicated, in whole or in part, except for use as 1 permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Deadweight Loss of Taxation • Tax on a good levied on buyers – Demand curve shifts leftward • By the size of tax • Tax on a good levied on sellers – Supply curve shifts leftward • By the size of tax © 2011 Cengage Learning. s . May not be copied, scanned, or duplicated, in whole or in part, except for use as 2 permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Deadweight Loss of Taxation • Tax on a good levied on buyers or on sellers – Same e: a price wedge – Price paid by buyers – rises – Price received by sellers – falls – Lower ty sold © 2011 Cengage Learning. s . May not be copied, scanned, or duplicated, in whole or in part, except for use as 3 permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Deadweight Loss of Taxation • Tax burden – Distributed between producers and consumers – Determined by elasticities of supply and demand • Market for the good – Smaller © 2011 Cengage Learning. s . May not be copied, scanned, or duplicated, in whole or in part, except for use as 4 permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Figure 1 The Effects of a Tax Price Price buyers pay