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