公共財政學教學課件：Chapter_15 Taxation and Efficiency

1、McGraw-Hill/IrwinCopyright 2008 by The McGraw-Hill Companies, Inc. All rights reserved. CHAPTER 15 15-2 o銳觀察：今天交稅你痛苦嗎 o間接稅過高是公眾“稅收痛苦感”的來源 15-3 Sections: oExcess Burden Defined oExcess Burden Measurement with Demand Curve oDifferential Taxation of Inputs oDoes Efficient Taxation Matter? oAppendix A:

2、Formula for Excess Burden 15-4 Excess Burden Defined Pounds of corn per year Pounds of barley per year E1 B1 C1 D F A Cb Ca B0 i 15-5 Effect of Tax on Consumption Bundle Pounds of corn per year Pounds of barley per year E1 B1 C1 D F A Cb Ca B0 E2 i ii G 15-6 Excess Burden of the Barley Tax Pounds of

3、 corn per year Pounds of barley per year E1 B1 C1 D F A Cb Ca B0 E2 i ii G H B3 M I Tax Revenues Equivalent variation N 15-7 Questions and Answers oIf lump sum taxes are so efficient, why arent they widely used? oAre there any results from welfare economics that would help us understand why excess b

4、urdens arise? c b bc P P MRT c bb bc P Pt MRS )1 ( 15-8 Questions and Answers oDoes an income tax entail an excess burden? lblb MRTMRS lclc MRTMRS bcbc MRTMRS 15-9 Questions and Answers Pounds of corn per year Pounds of barley per year C1 D F A Cb Ca B1 = B2 E2 i ii E1 J B3 R K If the demand for a c

5、ommodity does not change when it is taxed, does this mean that there is no excess burden? S Compensated response Income effect Substitution effect -compensated effect Compensated demand curve 15-10 Excess Burden Measurement with Demand Curves Pounds of barley per year Price per pound of barley a Db

6、Sb q1q2 ih Sb Pb (1 + tb)Pb gf d Tax revenues Excess burden of tax Excess burden = Pbq1tb2 15-11 Preexisting Distortions oTheory of the Second Best oDouble-dividend hypothesis 15-12 Excess Burden of a Subsidy Housing services per year Price per unit of housing services m Dh Sh h2h1 uq Sh (1 s)Ph Ph

7、no r Excess burden v 15-13 Excess Burden of Income Taxation Hours per year Wage rate per hour SL L1L2 a g (1 t)w w f i h Excess burden d Excess burden = L1t2 15-14 The Allocation of Time Between Housework and Market Work $ 00Hours worked in home per year Hours worked in market per year H* w1w1 VMPho

8、me VMPmkt (1 t)VMPmkt H1 a b e cd w2 (1 t)w2 Excess burden = (H)tw2 15-15 Does Efficient Taxation Matter? oWhy no excess burden budget? oIs efficiency the primary objective of government policy? oDoes excess burden mean a tax is bad? 15-16 Appendix A Formula for Excess Burden A = * base * height = * (di) * (fd) fd = Pb = (1 + tb) * Pb Pb = tb * Pb di = q = (q/Pb)(Pb/q) q = (q/Pb)Pb since Pb = tb * Pb q = (q/Pb)*(tbPb) = * q * tb since di = q A = (di)(fd) = (qtb)*(tbPb) = * * Pb * q * (tb)2 15-17 Appendix B Multiple Taxes and the Theory of the Second Best Gallons of gin per y