公共政策的经济分析Chap12PPT文档格式.ppt

公共政策的经济分析Chap12PPT文档格式.ppt

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GeneralRemarksOnlypeoplecanbeartaxesBusinesspayingtheirfairsharesimplyshiftsthetaxburdentodifferentpeopleCanstudypeoplewhosetotalincomeconsistsofdifferentproportionsoflaborearnings,capitalincome,andsoon.Sometimesappropriatetostudyincidenceofataxacrossregions.4TaxIncidence:

GeneralRemarksBothSourcesandUsesofIncomeshouldbeconsideredTaxaffectsconsumers,workersinindustry,andownersEconomistsoftenignorethesourcesside5TaxIncidence:

GeneralRemarksIncidencedependsonhowpricesaredeterminedIndustrystructuremattersShort-versuslong-runresponses6TaxIncidence:

GeneralRemarksIncidencedependsondispositionoftaxrevenueBalancedbudgetincidencecomputesthecombinedeffectsoflevyingtaxesandgovernmentspendingfinancedbythosetaxes.Differentialtaxincidencecomparestheincidenceofonetaxtoanother,ignoringhowthemoneyisspent.Oftenthecomparisontaxisalumpsumtaxataxthatdoesnotdependonapersonsbehavior.7TaxIncidence:

GeneralRemarksTaxprogressivenesscanbemeasuredinanumberofwaysAtaxisoftenclassifiedas:

ProgressiveRegressiveProportionalProportionaltaxesarestraightforward:

ratiooftaxestoincomeisconstantregardlessofincomelevel.8TaxIncidence:

GeneralRemarksCandefineprogressive（andregressive）taxesinanumberofways.CancomputeintermsofAveragetaxrate（ratiooftotaltaxestotalincome）orMarginaltaxrate（taxrateonlastdollarofincome）9TaxIncidence:

GeneralRemarksMeasuringhowprogressiveataxsystemispresentadditionaldifficulties.Considertwosimpledefinitions.Thefirstonesaysthatthegreatertheincreaseinaveragetaxratesasincomerises,themoreprogressiveisthesystem.10TaxIncidence:

GeneralRemarksThesecondonesaysataxsystemismoreprogressiveifitselasticityoftaxrevenueswithrespecttoincomeishigher.Recallthatanelasticityisdefinedintermsofpercentchangeinonevariablewithrespecttopercentchangeinanotherone:

11TaxIncidence:

GeneralRemarksThesetwomeasures,bothofwhichmakeintuitivesense,mayleadtodifferentanswers.Example:

increasingalltaxpayersliabilityby20%12PartialEquilibriumModelsPartialequilibriummodelsonlyexaminethemarketinwhichthetaxisimposed,andignoresothermarkets.Mostappropriatewhenthetaxedcommodityissmallrelativetotheeconomyasawhole.13PartialEquilibriumModels:

Per-unittaxesUnittaxesareleviedasafixedamountperunitofcommoditysoldFederaltaxoncigarettes,forexample,is39centsperpack.Assumeperfectcompetition.Thentheinitialequilibriumisdeterminedas（Q0,P0）inFigure12.1.14Figure12.115PartialEquilibriumModels:

Per-unittaxesNext,imposeaper-unittaxof$uinthismarket.Keyinsight:

Inthepresenceofatax,thepricepaidbyconsumersandpricereceivedbyproducersdiffer.Before,thesupply-and-demandsystemwasusedtodetermineasingleprice;

nowthereisaseparatepriceforeach.16PartialEquilibriumModels:

Per-unittaxesHowdoesthetaxaffectthedemandschedule?

ConsiderpointainFigure12.1.PaisthemaximumpriceconsumerswouldpayforQa.Thewillingness-to-paybydemandersdoesNOTchangewhenataxisimposedonthem.Instead,thedemandcurveasperceivedbyproducerschanges.Producersperceivetheycouldreceiveonly（Pau）iftheysuppliedQa.Thatis,suppliersperceivethatthedemandcurveshiftsdowntopointbinFigure12.1.17PartialEquilibriumModels:

Per-unittaxesPerformingthisthoughtexperimentforallquantitiesleadstoanew,perceiveddemandcurveshowninFigure12.2.Thisnewdemandcurve,Dc,isrelevantforsuppliersbecauseitshowshowmuchtheyreceiveforeachunitsold.18Figure12.219PartialEquilibriumModels:

Per-unittaxesEquilibriumnowconsistsofanewquantityandtwoprices（onepaidbydemanders,andtheotherreceivedbysuppliers）.Thesuppliersprice（Pn）isdeterminedbythenewdemandcurveandtheoldsupplycurve.ThedemanderspricePg=Pn+u.QuantityQ1isobtainedbyeitherD（Pg）orS（Pn）.20PartialEquilibriumModels:

Per-unittaxesTaxrevenueisequaltouQ1,orareakfhninFigure12.2.TheeconomicincidenceofthetaxissplitbetweenthedemandersandsuppliersPricedemandersfacegoesupfromP0toPg,which（inthiscase）islessthanthestatutorytax,u.21NumericalExampleSupposethemarketforchampagneischaracterizedbythefollowingsupplyanddemandcurves:

22NumericalExampleIfthegovernmentimposesaper-unittaxondemandersof$8peru