微觀經(jīng)濟(jì)學(xué)英文課件Ch-08

Application:

theCostsofTaxation

應(yīng)用：稅收的成本Chapter81TheCostofTaxation

征稅的成本Howdotaxesaffecttheeconomicwell-beingofmarketparticipants?稅收如何影響市場(chǎng)參與者的經(jīng)濟(jì)福利？Itdoesnotmatterwhetherataxonagoodisleviedonbuyersorsellersofthegood…thepricepaidbybuyersrises,andthepricereceivedbysellersfalls.對(duì)某商品征稅時(shí)由買者支付還是賣者支付其實(shí)無關(guān)緊要……結(jié)果都是買者支付的價(jià)格上升而賣者受到的價(jià)格下降。2TheEffectsofaTax...

稅收的效應(yīng)Price0QuantityQuantitywithouttaxSupplyDemandPricewithouttaxPricebuyerspayQuantitywithtaxSizeoftaxPricesellersreceive3TheEffectsofaTaxAtaxplacesawedgebetweenthepricebuyerspayandthepricesellersreceive.稅收在買者支付的價(jià)格和賣者收到的價(jià)格之間打入一個(gè)楔子。Becauseofthistaxwedge,thequantitysoldfallsbelowthelevelthatwouldbesoldwithoutatax.因?yàn)檫@個(gè)稅收楔子，銷售量下降到?jīng)]有稅收是的銷售水平之下。Thesizeofthemarketforthatgoodshrinks這個(gè)商品的市場(chǎng)規(guī)模因之萎縮。4TaxRevenueT=thesizeofthetaxQ=thequantityofthegoodsoldTQ=thegovernment’staxrevenue5TaxRevenue...Price0QuantityQuantitywithouttaxSupplyDemandPricesellersreceiveQuantitywithtaxSizeoftax(T)Quantitysold(Q)TaxRevenue(TxQ)Pricebuyerspay6HowaTaxAffectsWelfare...Quantity0PriceDemandSupplyQ1ABCFDEQ2Taxreducesconsumersurplusby(B+C)andproducersurplusby(D+E)Taxrevenue=(B+D)DeadweightLoss=(C+E)Pricebuyerspay=PBP1Pricewithouttax=PSPricesellersreceive=7ChangesinWelfare

fromaTaxWithoutTaxWithTaxChangeConsumerSurplusA+B+CA-(B+C)ProducerSurplusD+E+FF-(D+E)TaxRevenuenoneB+D+(B+D)TotalSurplusA+B+C+D+E+FA+B+D+F-(C+E)TheareaC+Eshowsthefallintotalsurplusisthe

deadweightloss

ofthetax.8HowaTaxaffectswelfare

稅收如何影響福利Thechangeintotalwelfareincludes:總得福利變化包括：Thechangeinconsumersurplus.消費(fèi)者剩余的變化Thechangeinproducersurplus.生產(chǎn)者剩余的變化Thechangeintaxrevenue.稅收總額的變化Thelossestobuyersandsellersexceedtherevenueraisebythegovernment.買者和賣者的損失超過了政府征收的稅收總額Thefallintotalsurplusiscalledthedeadweightloss.總福利中下降的那部分就稱為無謂損失9DeadweightLossandthe

GainsfromTradeTaxescausedeadweightlossesbecausetheypreventbuyersandsellersfromrealizingsomeofthegainsfromtrade.稅收之所以導(dǎo)致無謂損失是因?yàn)樗璧K了買者和賣者從交易中獲得的利益。10TheDeadweightLoss...Quantity0PriceDemandSupplyQ1PBPrice=P1withouttaxPSQ2SizeoftaxLostgainsfromtradeCosttosellersValuetobuyersReductioninquantityduetothetax11DeterminantsofDeadweightLossWhatdetermineswhetherthedeadweightlossfromataxissmallorlarge?什么決定了稅收導(dǎo)致的無謂損失的大?。縏hemagnitudeofthedeadweightlossdependsonhowmuchthequantitysuppliedandquantitydemandedrespondtochangesintheprice.無謂損失的大小依賴于價(jià)格變化所引起的供給量和需求量的變化。That,inturn,dependsonthepriceelasticitiesofsupplyanddemand.或者說依賴于供需的價(jià)格彈性。12TaxDistortionsandElasticities...

稅收扭曲和彈性QuantityPriceDemandSupply0Whensupplyisrelativelyinelastic,thedeadweightlossofataxissmall.InelasticSupply(a)供給缺乏彈性Sizeoftax13QuantityPriceDemandSupply0SizeoftaxWhensupplyisrelativelyelastic,thedeadweightlossofataxislarge.(b)ElasticSupply(b)供給富有彈性TaxDistortionsandElasticities...

稅收扭曲和彈性14QuantityPriceDemandSupply0Whendemandisrelativelyinelastic,thedeadweightlossofataxissmall.(c)InelasticDemand需求缺乏彈性SizeoftaxTaxDistortionsandElasticities...

稅收扭曲和彈性15QuantityPriceDemandSupply0SizeoftaxWhendemandisrelativelyelastic,thedeadweightlossofataxislarge.(d)ElasticDemand需求富有彈性TaxDistortionsandElasticities...

稅收扭曲和彈性16DeterminantsofDeadweightLoss

無謂損失的決定因素Thegreatertheelasticitiesofsupplyanddemand供需的價(jià)格彈性越大Thelargerwillbethedeclineintheequilibriumquantityand,均衡數(shù)量的下降越大Thegreaterthedeadweightlossofatax.稅收帶來的無謂損失也就越大17TheDeadweightLossDebateSomeeconomistsarguethatlabortaxesarehighlydistortingandbelievethatlaborsupplyismoreelastic.有的經(jīng)濟(jì)學(xué)家認(rèn)為勞動(dòng)稅扭曲效應(yīng)很高，并且認(rèn)為勞動(dòng)的供給富有彈性。Someexamplesofworkerswhomayrespondmoretoincentives.（工人對(duì)激勵(lì)反應(yīng)強(qiáng)烈的例子）Workerswhocanadjustthenumberofhourstheywork.有的工人可以調(diào)整自己工作的時(shí)間。Familieswithsecondearners（家庭里有幾個(gè)職工的）Elderlywhocanchoosewhentoretire.年長(zhǎng)的工人可以選擇退休。Workersintheundergroundeconomy.地下經(jīng)濟(jì)體中的工人。18DeadweightLossandTaxRevenueasTaxVaryWitheachincreaseinthetaxrate,thedeadweightlossofthetaxrisesevenmorerapidlythanthesizeofthetax.當(dāng)稅率增加時(shí)，其帶來的無謂損失比稅收規(guī)模增加的速度更快。19DeadweightLossandTaxRevenue.PBQuantityQ20PriceQ1DemandSupplyTaxrevenuePSDeadweightloss(a)SmallTax20DemandSupplyTaxrevenuePBQuantityQ20PriceQ1PSDeadweightloss(b)MediumTaxDeadweightLossandTaxRevenue.21DeadweightLossandTaxRevenue.TaxrevenuePBQuantityQ20PriceQ1DemandSupplyPSDeadweightloss(c)LargeTax22DeadweightLossandTaxRevenueForthesmalltax,taxrevenueissmall.稅率低時(shí)，稅收總額也比較小。Asthesizeofthetaxrises,taxrevenuegrows.隨著稅率的增加，稅收總額增加。Butasthesizeofthetaxcontinuetorise,taxrevenuefallsbecausethehighertaxreducesthesizeofthemarket.但是當(dāng)稅率持續(xù)增加時(shí)，稅收總額下降。因?yàn)檫^高的稅率縮小了市場(chǎng)規(guī)模。23DeadweightLossandTaxRevenueVarywiththeSizeoftheTax...(a)DeadweightLossDeadweightLoss0TaxSize24(b)Revenue(theLaffercurve)TaxRevenue0TaxSizeTheLafferCurve

拉弗曲線25Asthesizeofataxincreases,itsdeadweightlossquicklygetslarger.隨著稅率的增加，它帶來的無謂損失迅速變得更大。Bycontrast,taxrevenuefirstriseswiththesizeofatax;butthen,asthetaxgetslarger,themarketshrinkssomuchthattaxrevenuestartstofall.對(duì)應(yīng)地，開始時(shí)稅收總額隨稅率上升而增加，但當(dāng)稅率越來越高時(shí)，市場(chǎng)萎縮太大以至稅收總額開始下降。DeadweightLossandTaxRevenueVarywiththeSizeoftheTax...26TheLafferCurveand

Supply-sideEconomicsTheLaffercurvedepictstherelationshipbetweentaxrateandtaxrevenue.拉弗曲線描繪了稅率和稅收收入之間的關(guān)系Supply-sideeconomicsreferstotheviewsofReaganandLafferwhoproposedthatataxcutwouldinducemorepeopletoworkandtherebyhavethepotentialtoincreasetaxrevenues.供給經(jīng)濟(jì)學(xué)指的是里根和拉弗等人觀點(diǎn)：他們認(rèn)為削減稅收會(huì)吸引更多的人們工作從而將潛在地增加稅收總額。27SummaryAtaxonagoodreducesthewelfareofbuyersandsellersofthegood.Andthereductioninconsumerandproducersurplususuallyexceedstherevenuesraisedbythegovernment.對(duì)一個(gè)商品征稅會(huì)減少買者和賣者的經(jīng)濟(jì)福利。消費(fèi)者剩余和生產(chǎn)者剩余的減少通常會(huì)大于政府的稅收。Thefallintotalsurplus–thesumofcons