8第8章应用：赋税的代价(曼昆经济学原理微观)讲解课件

8应用：赋税的代价 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.Premium PowerPoint Slides by Ron Cronovich2012 UPDATE N.格里高利.曼昆 著经济学原理第六版 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.1*本章我们将探索这些问题答案：本章我们将探索这些问题答案：税收怎样影响消费者剩余，生产者剩余和总剩余？什么是税收的无谓损失？决定无谓损失大小的因素有哪些？税收规模如何影响税收收入？2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.2*复习第六章复习第六章税收在买者支付的价格和卖者得到的价格之间打入一个契子提高了买者为该物品支付的价格，降低了卖者从该物品得到的价格 减少了购买与销售的数量无论是对买者还是卖者征税，结果都一样。因此本章我们不做这种区分 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.3*QT税收效应税收效应PQDS没有税收时的均衡：没有税收时的均衡：价格价格=PE 均衡数量均衡数量=QE PSPBPEQE每单位物品征税每单位物品征税$T时的均衡：时的均衡：卖者得到卖者得到PS 均衡数量均衡数量 =QT 买者支付买者支付 PB 税收规模税收规模 =$T 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.4*税收效应税收效应PQDS税收收入税收收入：$T x QT PSPBPEQEQT税收的规模=$T 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.5*税收效应税收效应下面我们应用福利经济学来衡量从税收中得到的收益与损失 我们计算有税收与没有税收时的消费者剩余，生产者剩余，税收收入以及总剩余 税收能为对公众有利的服务提供资金支持（比如教育，公路，警察），因此我们把它算入总剩余 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.6*税收效应税收效应PQDS没有税收时：没有税收时：PEQEQTABCDEFCS=A+B+CPS=D+E+F税收收入税收收入=0总剩余总剩余=CS+PS=A+B+C +D+E+F 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.7*税收效应税收效应PQDSPSPBQEQTABCDEFCS=APS=F税收收入 =B+D总剩余总剩余=A+B +D+F有税收时有税收时,税收使总剩余减少税收使总剩余减少 C+E 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.8*税收效应税收效应PQDSPSPBQEQTABCDEFC+E 被称为税收被称为税收的的无谓损失无谓损失：市场市场扭曲（例如税收）扭曲（例如税收）引起的总剩余减少引起的总剩余减少 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.9*无谓损失无谓损失PQDSPSPBQEQT由于税收，在由于税收，在QT 与与 QE 单位之间单位之间的物品没有被售出的物品没有被售出买者对于这些单位物买者对于这些单位物品的评价高于生产它品的评价高于生产它们的成本，因此税收们的成本，因此税收使一些对买者和卖者使一些对买者和卖者都有利的交易未能实都有利的交易未能实现现主动学习 1 税收分析 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.A.计算没有税收计算没有税收时的时的CS,PS，以及总剩余以及总剩余 B.如果每张机票如果每张机票征税征税$100，计，计算：算：CS,PS,税收收税收收入，总剩余以入，总剩余以及无谓损失及无谓损失 DSPQ$机票市场机票市场主动学习 1 参考答案 A 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.DSCS=x$200 x 100=$10,000PQ$总剩余总剩余=$10,000+$10,000=$20,000PS=x$200 x 100=$10,000P=机票市场机票市场主动学习 1 参考答案：B 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.DSCS=x$150 x 75=$5,625PQ$总剩余总剩余 =$18,750PS=$5,625税收收入税收收入=$100 x 75=$7,500无谓损失无谓损失=$1,250PS=PB=对每张机票征税对每张机票征税$100 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.13*决定无谓损失大小的因素？决定无谓损失大小的因素？政府应该对哪些物品或服务征税以获得它需要的税收收入？答案：无谓损失最小的物品或服务 无谓损失什么时候大？什么时候小？这取决于需求弹性和供给弹性 复习：需求价格弹性（或供给价格弹性）衡量需求（或供给）对价格变动的反应程度 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.14*当征税减少 了卖者得到的价格时，供给缺乏弹性的企业更难以离开市场。因此税收只降低一点交易量，无谓损失很小无谓损失与供给弹性无谓损失与供给弹性PQDS税收规税收规模模 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.15*无谓损失与供给弹性无谓损失与供给弹性PQDS税收规税收规模模当征税减少了当征税减少了卖者者得到的价格得到的价格时，供，供给富有富有弹性的企性的企业更容易离开市更容易离开市场。因此税收减少了更因此税收减少了更多的交易量，无多的交易量，无谓损失更大失更大 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.16*无谓损失与需求弹性无谓损失与需求弹性PQDSSize of tax当征税增加了当征税增加了买者支付的价格，者支付的价格，需求缺乏需求缺乏弹性的性的消消费者更者更难以离以离开市开市场，因此税，因此税收只降低一点交收只降低一点交易量，无易量，无谓损失失很小很小 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.17*无谓损失与需求弹性无谓损失与需求弹性PQDSSize of tax当税收增加了当税收增加了买者者支付的价格，需求支付的价格，需求富有富有弹性的消性的消费者者更容易离开市更容易离开市场，因此税收减少了更因此税收减少了更多的交易量，无多的交易量，无谓损失更大失更大主动学习 2 弹性与税收的无谓损失下面各组物品中，对哪种物品征税的无谓损失更大？A.谷类早餐还是防晒霜？B.短期的宾馆住房还是长期的宾馆住房？C.普通食品还是高档餐馆的用餐？2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.主动学习 2 参考答案A.谷类早餐还是防晒霜我们在第五章已经知道：谷类早餐相对于防晒霜有更多相近的替代品，谷类早餐的需求价格弹性要大于防晒霜的需求价格弹性 因此，对谷类早餐征税造成的无谓损失要大于对防晒霜征税造成的无谓损失 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.主动学习 2 参考答案B.短期的宾馆住房还是长期的宾馆住房我们在第五章已经知道：长期宾馆住房的需求弹性和供给弹性都要大于短期宾馆住房因此，对长期的宾馆住房征税所造成的无谓损失要大于对短期的宾馆住房征税造成的无谓损失 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.主动学习 2 参考答案C.普通食品还是高档餐馆的用餐我们在第五章已经知道：普通食品是必需品，其需求的价格弹性要低于高档餐馆用餐的需求弹性因此，对高档餐馆用餐征税造成的无谓损失要大于对普通食品征税造成的无谓损失 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.主动学习 3 问题讨论政府需要增加税收收入来支付对学校，警察等的支出。为达到这个目的，政府既可以对普通食品征税也可以对高档餐馆的用餐征税应该对哪个征税？2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.23*政府应该多大？政府应该多大？一个更大的政府能提供更多的服务，但这需要更高的税收，而税收会带来无谓损失 税收带来的无谓损失越大，对小政府的呼声就越大 对劳动收入征收尤其重要：它是政府收入的最大来源 对一个典型的工作者而言，边际税率（对最后一美元收入的征税）高达40%.这种税收的无谓损失有多大？它取决于弹性 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.24*政府应该多大？政府应该多大？如果劳动的供给是缺乏弹性的，那无谓损失比较小 一些经济学家认为劳动供给是缺乏弹性的，以至于大部分工人在无论工资高低情况下都会选择全职工作 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.25*政府应该多大？政府应该多大？另外一些经济学家认为劳动税高度扭曲了劳动市场，因为一部分工人的劳动供给富有弹性，对激励做出反应较大：许多工人可以调整他们的工作时间比如：加班工作许多家庭有第二个赚钱人，他们根据情况决定是否要工作以及工作多少时间 许多老年人根据他们的工作来选择何时退休一些人从事“地下经济”来逃避高税收 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.26*税收规模变动的影响税收规模变动的影响政策制定者经常提高或降低税收 当税收变动时，无谓损失的变动情况如何？我们接下来考虑这个问题 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.27*Q2Q1无谓损失与税收规模无谓损失与税收规模PQDS使无谓损失的增使无谓损失的增加超过一倍加超过一倍双倍征税双倍征税2TT最初，每单位物品最初，每单位物品征税征税T 最初的无谓最初的无谓损失损失新的无谓新的无谓损失损失 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.28*Q3无谓损失与税收规模无谓损失与税收规模PQDSQ13TT使无谓损失超过使无谓损失超过原来的三倍原来的三倍三倍征税三倍征税最初，每单位物最初，每单位物品征税品征税T最初的无谓损失新的无谓新的无谓损失损失 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.29应用：赋税的代价29无谓损失与税收规模无谓损失与税收规模无谓损失税收规模总结：税收规模增加时，无谓损失增加的更快含义：当税率低时，提高或降低税率既不会带来太大的损失，也不会带来太多的好处 当税率高时，提高税率的损失非常大，而降低税率的好处也非常明显 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.30*Q2税收收入与税收规模税收收入与税收规模PQDSQ1PBPSPBPS2TT税收小时，增税收小时，增税使税收收入税使税收收入增加增加 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.31*Q3税收收入与税收规模税收收入与税收规模PQDSQ2PBPSPBPS3T2T税收大时，增税收大时，增税使税收收入税使税收收入减少减少 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.32应用：赋税的代价32拉弗曲线：揭示了税收规模与税收收入之间的关系税收收入与税收规模税收收入与税收规模税收规模税收收入拉弗曲线内容提要一种物品的税收使该物品买者与卖者的福利减少了，而且，消费者剩余和生产者剩余的减少常常超过了政府筹集到的收入。总剩余-消费者剩余，生产者剩余和税收收入之和-的减少被称为税收的无谓损失 税收带来无谓损失是因为它使买者少消费，使卖者少生产，而且这种行为变动使市场规模缩小到使总剩余最大化的水平之下 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.内容提要一种物品的税收使该物品买者与卖者的福利减少了，而且，消费者剩余和生产者剩余的减少常常超过了政府筹集到的收入。总剩余-消费者剩余，生产者剩余和税收收入之和-的减少被称为税收的无谓损失 税收带来无谓损失是因为它使买者少消费，使卖者少生产，而且这种行为变动使市场规模缩小到使总剩余最大化的水平之下 2013 Cengage Learning.All Rights Reserved.May not be copied,scanned,or duplicated,in whole or in part,except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.