应用税收的代价课件

第8章 应用：税收的代价,要点： 税收如何减少消费者和生产者剩余 无谓损失,The Effects of a Tax,Quantity,0,Price,Demand,Supply,The price paid by consumers is higher,The price received by firms is lower.,And the quantity declines.,Who benefits?,税收如何影响市场参与者,买者得到的利益（消费者剩余）：买者愿意为某种物品支付的量减去他们实际支付的量。 卖者得到的利益（生产者剩余）：卖者为一种物品得到的量减去其成本。 政府的衡量指标： Tax Revenue T = the size of the tax Q = the quantity of the good sold T Q = the governments tax revenue,Tax Revenue,Quantity,0,Price,Demand,Supply,How a Tax Effects Welfare,Quantity,0,Price,Demand,Supply,福利的变动,税收使买者和卖者的状况变坏了，而政府状况变好了。 买者和卖者由税收收到的损失大于政府筹集到的收入。 无谓损失：税收引起的总剩余减少。,无谓损失与贸易的好处,税收引起无谓损失是因为它使买者和卖者不能实现某些贸易的好处。,The Deadweight Loss,Quantity,0,Price,Demand,Supply,无谓损失的决定因素,供给和需求弹性越大，税收的无谓损失也就越大。,Tax Distortions and Elasticities,(a) Inelastic Supply,Price,0,Quantity,Demand,Supply,Tax Distortions and Elasticities,(b) Elastic Supply,Price,0,Quantity,Demand,Supply,Tax Distortions and Elasticities,Demand,Supply,(c) Inelastic Demand,Price,0,Quantity,Tax Distortions and Elasticities,(d) Elastic Demand,Price,0,Quantity,Demand,Supply,无谓损失和税收收入随税收变动而变动,随着税收规模的提高，无谓损失迅速扩大。 随着税收规模的提高，税收收入先增加，然后减少。,How Deadweight Loss and Tax Revenue Vary with the Size of the Tax,Demand,Supply,Quantity,0,Price,(a) Small Tax,How Deadweight Loss and Tax Revenue Vary with the Size of the Tax,Quantity,0,Price,(b) Medium Tax,Supply,Demand,How Deadweight Loss and Tax Revenue Vary with the Size of the Tax,Demand,Supply,Quantity,0,Price,(c) Large Tax,How Deadweight Loss and Tax Revenue Vary with the Size of a Tax,(a) Deadweight Loss,Deadweight,Loss,0,Tax Size,How Deadweight Loss and Tax Revenue Vary with the Size of a Tax,(b) Revenue (the Laffer curve),Tax,Revenue,0,Tax Size,