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CHAPTER 16Public Goods and Tax PolicyCHAPTER16PublicGoods1Goods Classifications:nExcludablecanpreventpeoplefromconsumingwithoutpayingnRivalinconsumptioncannotbeconsumedbymorethanonepersonatthesametimeGoodsClassifications:Excludab2Four types of goodsnPrivategoods:excludableandrivalinconsumptionnCollectivegoods(Artificiallyscarcegoods):excludableandnon-rivalinconsumptionnCommonsgoods(commonresources):non-excludableandrivalinconsumptionnPublicgoods:non-excludableandnon-rivalinconsumptionFourtypesofgoodsPrivategoo3Four types of goodsFourtypesofgoods4Private good(wheat)Collective good(pay-per-view TV)Commons good(fish in the ocean)Public good(national defense)RivalNon-rivalNon-excludableExcludableFrom Table 16.1,P.365Goods ClassificationPrivategoodCollectivegoodCom5HW5nExplainthecharacteristicsofthe4typesofgoodsn4types:private;collective;common;publicnList5goodsthatbelongtoeachofthe4typesandexplainHW5Explainthecharacteristics6Private Goods:nExcludableandrivalinconsumptionnNon-payerscanbeeasilyexcludednEachunitconsumedbyonepersonmeansonelessunitavailableforothersntheonlygoodsthatcanbeefficientlyproducedandconsumedbymarketPrivateGoods:Excludableandr7Collective Good:(Artificially Scarce Goods)nExcludablebutnon-rivalinconsumptionItisnotreallyscarce:usebyonepersondoesnotreduceitsavailabilitytoothersButitcanbeexcludable:peoplewhodonotpaycanbepreventedfromusingitCollectiveGood:(Artificially8Artificially Scarce GoodsAn artificially scarce good is excludable and non-rival in consumption.It is made artificially scarce because producers charge a positive price but the marginal cost of allowing one more person to consume the good is zero.ArtificiallyScarceGoodsAnar9Common Goods:(Common Resources)nNon-excludableandrivalinconsumptionNon-payerscannotbeeasilyexcludedEachunitconsumedbyonepersonmeansonelessunitavailableforothersnTheproblemofoveruse-auserdepletestheamountofthecommonresourceavailabletoothersbutdoesnottakethiscostintoaccountwhendecidinghowmuchtousethecommonresourceCommonGoods:(CommonResource10A Common ResourceFishing in a public river:Each fishermans individual marginal cost does not include the cost that his or her actions impose on others:the depletion of the common resource the marginal social cost curve,MSC,lies above the supply curve;in an unregulated market,the quantity of the common resource used,QMKT,exceeds the efficient quantity of use,QOPT.ACommonResourceFishingina11The Efficient Use and Maintenance of a Common ResourcenUsetaxesnMakeitexcludableandassignpropertyrightsnCreateofasystemoftradablelicensesfortherighttousethecommonresourceTheEfficientUseandMaintena12Public Good:nAgoodorservicethat,atleasttosomedegree,isbothnon-rivalandnon-excludableNon-rivalGoodAgoodwhoseconsumptionbyonepersondoesnotdiminishitsavailabilitytoothersNon-excludableGoodAgoodthatisdifficult,orcostly,toexcludenon-payersfromconsumingPublicGood:Agoodorservice13If non-excludable:nRationalconsumerswontbewillingtopayforthegoodnPeoplewhodonotpaycannotbepreventedfromconsumingnFree-riderproblem:individualshavenoincentivetopayfortheirownconsumptionnInefficientlylowproductionIfnon-excludable:Rationalcon14If non-rival in consumptionnMarginalcost=0nPriceshouldbe0nInefficientlylowconsumptionIfnon-rivalinconsumptionMar15What goods and services should government provide?nPurePublicGoodAgoodorservicethat,toahighdegree,isbothnon-rivalandnon-excludablenPurepublicgoodsshouldbeprovidedbygovernmentbecause:For-profitprivatefirmswouldfinditdifficulttorecovertheircostsofproduction.SincetheMC ofservingadditionalusersiszerooncethegoodhasbeenproduced,thenchargingforthegoodwouldbeinefficient.Whatgoodsandservicesshould16Cost-Benefit AnalysisnSocialcostsandsocialbenefitsnPeoplehavenoincentivetopayforefficientquantityofpublicgoodsnPeopletendtooverstatethevalueofpublicgoods(peopletendtoprefertoomuchofthegoodswhentheydonthavetopayforit:marginalcostis0)Cost-BenefitAnalysisSocialco17Advantages of Using Government to Provide Public GoodsnCostofaddingataxisrelativelylownMinimizesthedifficultyindeterminingwhowillbearwhatshareofthetaxburdennMaybetheonlyfeasibleproviderAdvantagesofUsingGovernment18Government ProvisionnApurepublicgoodshouldbeprovidedbythegovernmentonlywhenthebenefitexceedsthecost.nThecostofthepublicgoodisthesumoftheexplicitandimplicitcostsincurredtoproduceit.nThebenefitofthepublicgoodisthesumofthereservationpricesofallpeoplewhowantthegood.GovernmentProvisionApurepub19Government taxes:the way to finance public goodsnPayingforPublicGoodsNoteveryonebenefitsequallyfromapublicgoodorservice.Therefore,themostequitablewaytopayforthepublicgoodorserviceistotaxpeopleinproportiontotheirwillingnesstopay.Governmenttaxes:thewayto20Tax SystemnHeadTaxAtaxthatcollectsthesameamountfromeverytaxpayerAheadtaxrulewillruleouttheprovisionofmanyworthwhilepublicgoods.nProportionalIncomeTaxAtaxunderwhichalltaxpayerspaythesameproportionoftheirincomesintaxesTaxSystemHeadTax21Tax SystemnRegressiveTaxAtaxunderwhichtheproportionofincomepaidintaxesdeclinesasincomerisesnProgressiveTaxOneinwhichtheproportionofincomepaidintaxesrisesasincomerises.TaxSystemRegressiveTax22Alternatives to using taxes to fund public goods:nFundingbydonationnDevelopmentofnewmeanstoexcludenon-payersnPrivatecontractingnSaleofby-productsAlternativestousingtaxesto23Tax SystemnTrade-offbetweenequalityandefficiencyEquity:fairness,the“right”peopleactuallybearsthetaxburdenEfficiency:minimizesthedirectandindirecttaxcollectioncoststotheeconomyTaxSystemTrade-offbetweeneq24Tax Efficiency nMinimizingadministrationcosts(directcosts)nReducingdeadweightloss(indirectcosts)TaxEfficiencyMinimizingadmi25Recall:excise taxRecall:excisetax26To Reduce Deadweight LossnTaxesdecreasesthepricetheproducersreceiveandincreasesthepricetheconsumerspaynTheincidenceoftaxisdeterminedbytheelasticitiesofdemandandsupplynToreducethedeadweightlosscausedbytax,imposetaxesontheoneswhohavethemostinelasticresponsesToReduceDeadweightLossTaxes27To Lower Administration CostsnAdministrationcosts:theresourcesactuallyspentoncollectingandpayingthetaxesnThedifficultiesofcalculating,collectingandpayingthetaxesToLowerAdministrationCostsA28Tax FairnessnThebenefitsprincipleTheoneswhobenefitfromthespendingshouldpayforitnTheabilitytopayprincipleTheoneswhoaremoreabletopayshouldpayforitTaxFairnessThebenefitsprinc29The Tax SystemnTaxbases:theincomeorpropertyvaluethatdetermineshowmuchtaxanindividualpaysnTaxStructure:howthetaxdependsonthetaxbaseProportionalProgressiveRegressiveTheTaxSystemTaxbases:thei30Tax Bases（表一）劳动所得劳动所得1 1 工资、薪金所得；工资、薪金所得；2 2 个体工商户的生产、经营所得个体工商户的生产、经营所得3 3 对企事业单位的承包经营、承租经营所得对企事业单位的承包经营、承租经营所得4 4 劳务报酬所得劳务报酬所得5 5 稿酬所得稿酬所得自自有有资资产产所得所得6.6.特许权使用费所得；特许权使用费所得；7.7.利息、股息、红利所得；利息、股息、红利所得；8.8.财产租赁所得；财产租赁所得；9.9.财产转让所得；财产转让所得；偶然所得偶然所得10.10.一些偶然性所得一些偶然性所得其他所得其他所得11.11.经国务院财政部门确定征税的其他所得经国务院财政部门确定征税的其他所得TaxBases（表一）劳动所得1工资、薪金所得；31Income Redistribution through Taxes and Government SpendingnProgressivetaxes:takingmoremoneyawayfromtherichtoprovidesupportsforthepoornGovernmentSpending:transferpaymentsWelfareIn-kindtransfersNegativeincometaxIncomeRedistributionthrough32Income Redistribution:Social SecuritynProgressivity(verticalequity)nIndividualequitynHorizontalequitynEconomicefficiencyIncomeRedistribution:Social33Progressivity:Redistributionfromthebetter-offtothelesswell-offnRedistributeresourcestotheelderlyfromtherestofthepopulation(intergenerationalredistributionnHigherrateofreturnonthecontributionsofworkerswithlowerwagesthanforthosewithhigherwagesProgressivity:Redistributionf34Individual EquityEnsuringafairreturnoncontributionnIndividualsshouldbepaidretirementbenefitsthat,onaverage,equaltheircontributionsplusafairinterestratenTheallocativeanddistributivefunctionsofgovernmentarecombinedintoasingleprogramnBenefitsarepaidoutbeforeadequatecontributionshavebeenbuiltupIndividualEquityEnsuringafa35Horizontal EquityEqualtreatmentforequalsnEqualassessmentofpayrolltaxesonthosewithequalearningsnEqualbenefitstothoseborninthesameyear,withequalearningshistories,andofthesamefamilytypeHorizontalEquityEqualtreatme36Economic EfficiencyAchievingmaximumbenefittosocietyfromavailableresourcesnMinimizeanylossesofefficiencythatmightariseunintentionallyEconomicEfficiencyAchievingm37
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