Chap_08应用税收的成本(经济学原理,曼昆,中英文双语)

Application:TheCostsofTaxation应用:税收的成本Chapter8Application:TheCostsofTaxationWelfareeconomicsisthestudyofhowtheallocationofresourcesaffectseconomicwell-being.Buyersandsellersreceivebenefitsfromtakingpartinthemarket.Theequilibriuminamarketmaximizesthetotalwelfareofbuyersandsellers.应用:收税的成本福利经济学——研究资源配置如何影响经济福利。买者和卖者可以从参与市场活动中获得利益。市场均衡可以使买者和卖者的总利益最大化。THEDEADWEIGHTLOSSOFTAXATION税收的无谓损失Howdotaxesaffecttheeconomicwell-beingofmarketparticipants?税收如何影响市场参与者的经济福利?THEDEADWEIGHTLOSSOFTAXATIONItdoesnotmatterwhetherataxonagoodisleviedonbuyersorsellersofthegood…thepricepaidbybuyersrises,andthepricereceivedbysellersfalls.税收的无谓损失一种物品的税收是向买者征收还是向卖者征收是不重要的…，结果都是买者支付的价格上升，而卖者得到的价格下降。TheEffectsofaTax...Price0QuantityQuantitywithouttaxSupplyDemandPricewithouttaxPricebuyerspayQuantitywithtaxSizeoftaxPricesellersreceive税收效应价格0数量税前的需求量供给需求没有税收时的价格买者支付的价格税后的需求量税收规模卖者得到的价格HowaTaxAffectsMarketParticipantsAtaxplacesawedgebetweenthepricebuyerspayandthepricesellersreceive.Becauseofthistaxwedge,thequantitysoldfallsbelowthelevelthatwouldbesoldwithoutatax.Thesizeofthemarketforthatgoodshrinks.税收如何影响市场参与者税收在买者支付的价格和卖者得到的价格之间打入了一个楔子。由于这种税收楔子，销售量低于没有税收时应该达到的水平。对一种物品征税使这种物品的市场规模收缩。TaxRevenue税收收入T=thesizeofthetaxT=税收规模Q=thequantityofthegoodsoldQ=物品销售量TQ=thegovernment’staxrevenueTXQ=政府的总税收收入TaxRevenue...Price0QuantityQuantitywithouttaxSupplyDemandPricesellersreceiveQuantitywithtaxSizeoftax(T)Quantitysold(Q)TaxRevenue(TxQ)Pricebuyerspay税收收入...价格0数量税前数量供给需求卖者得到的价格税后数量税收规模(T)销售量(Q)税收收入(TxQ)买者支付的价格HowaTaxAffectsWelfare...Quantity0PriceDemandSupplyQ1ABCFDEQ2Taxreducesconsumersurplusby(B+C)andproducersurplusby(D+E)Taxrevenue=(B+D)DeadweightLoss=(C+E)Pricebuyerspay=PBP1Pricewithouttax=PSPricesellersreceive=税收如何影响福利...数量0价格需求供给Q1ABCFDEQ2征税减少了消费者剩余(用面积B+C代表)和生产者剩余(用面积D+E代表)税收=(B+D)无谓损失=(C+E)买者支付的价格=PBP1没有税收时的价格=PS卖者得到的价格=HowaTaxAffectsMarketParticipants税收如何影响市场参与者ChangesinWelfare福利的变化Adeadweightlossisthefallintotalsurplusthatresultsfromamarketdistortion,suchasatax.无谓损失——市场扭曲（比如收税）引起的总剩余减少。HowaTaxAffectsWelfareWithoutTaxWithTaxChangeConsumerSurplusA+B+CA-(B+C)ProducerSurplusD+E+FF-(D+E)TaxRevenuenoneB+D+(B+D)TotalSurplusA+B+C+D+E+FA+B+D+F-(C+E)TheareaC+Eshowsthefallintotalsurplusandisthedeadweightlossofthetax.税收如何影响福利没有税收时有税收时变动消费者剩余A+B+CA-(B+C)生产者剩余D+E+FF-(D+E)税收收入无B+D+(B+D)总剩余A+B+C+D+E+FA+B+D+F-(C+E)C+E的面积表示总剩余减少，而且是税收的无谓损失。HowaTaxAffectsWelfareThechangeintotalwelfareincludes:Thechangeinconsumersurplus,Thechangeinproducersurplus,Thechangeintaxrevenue.Thelossestobuyersandsellersexceedtherevenueraisedbythegovernment.Thisfallintotalsurplusiscalledthedeadweightloss.税收如何影响福利总福利的变动包括：消费者剩余的变动,生产者剩余的变动,税收收入的变动。买者和卖者由税收受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。DeadweightLossesandtheGainsfromTrade无谓损失与贸易的好处Taxescausedeadweightlossesbecausetheypreventbuyersandsellersfromrealizingsomeofthegainsfromtrade.税收引起无谓损失是因为它使买者与卖者不能实现某些贸易的好处。TheDeadweightLoss...Quantity0PriceDemandSupplyQ1PBPrice=P1withouttaxPSQ2SizeoftaxLostgainsfromtradeCosttosellersValuetobuyersReductioninquantityduetothetax无谓损失...数量0价格需求供给Q1PB没有税收P1时的价格PSQ2税收规模损失的贸易好处卖者的成本买者的评价由于税收引起的数量减少DeterminantsofDeadweightLossWhatdetermineswhetherthedeadweightlossfromataxislargeorsmall?Themagnitudeofthedeadweightlossdependsonhowmuchthequantitysuppliedandquantitydemandedrespondtochangesintheprice.That,inturn,dependsonthepriceelasticitiesofsupplyanddemand.无谓损失的决定因素什么因素决定税收的无谓损失是大还是小？无谓损失的大小决定于供給量和需求量对价格变动的反应程度。也就是说，决定于供给和需求的价格弹性。TaxDistortionsandElasticities...税收扭曲与弹性…Quantity数量PriceDemand需求Supply供给0Whensupplyisrelativelyinelastic,thedeadweightlossofataxissmall.当供给比较缺乏弹性时，税收的无谓损失小。InelasticSupply缺乏弹性的供给Sizeoftax税收规模TaxDistortionsandElasticities...税收扭曲与弹性…Quantity数量Price价格Demand需求Supply供给0Sizeoftax税收规模Whensupplyisrelativelyelastic,thedeadweightlossofataxislarge.当供给比较富有弹性时，税收无谓损失大。(b)ElasticSupply富有弹性的供给TaxDistortionsandElasticities...税收扭曲与弹性…Quantity数量Price价格Demand需求Supply供给0Whendemandisrelativelyinelastic,thedeadweightlossofataxissmall.当需求比较缺乏弹性时，税收的无谓损失小。(c)InelasticDemand缺乏弹性的需求Sizeoftax税收规模TaxDistortionsandElasticities...税收扭曲与弹性…Quantity数量Price价格Demand需求Supply供给0Sizeoftax税收规模Whendemandisrelativelyelastic,thedeadweightlossofataxislarge.当需求比较富有弹性时，税收的无谓损失大。(d)ElasticDemand富有弹性的需求DeterminantsofDeadweightLoss无谓损失的决定因素Thegreatertheelasticitiesofdemandandsupply:供给和需求的弹性越大：thelargerwillbethedeclineinequilibriumquantityand,均衡数量下降的越多，thegreaterthedeadweightlossofatax.税收的无谓损失也就越大。TheDeadweightLossDebate无谓损失的争论Someeconomistsarguethatlabortaxesarehighlydistortingandbelievethatlaborsupplyismoreelastic.一些经济学家认为劳动税引起严重扭曲，他们相信劳动供给是较为富有弹性的。TheDeadweightLossDebateSomeexamplesofworkerswhomayrespondmoretoincentives:WorkerswhocanadjustthenumberofhourstheyworkFamilieswithsecondearnersElderlywhocanchoosewhentoretireWorkersintheundergroundeconomy(i.e.thoseengaginginillegalactivity)无谓损失的争论一些对激励反应较大的工人:许多可以调整工作时间长短的工人一些有第二个赚钱人的家庭许多老年人可以选择什么时候退休从事地下经济活动的工人(如从事非法活动的人)DeadweightLossandTaxRevenueasTaxesVary无谓损失和税收收入随税收变动而变动Witheachincreaseinthetaxrate,thedeadweightlossofthetaxrisesevenmorerapidlythanthesizeofthetax.随着每一次税率增加，税收无谓损失的增加要快于税收规模。DeadweightLossandTaxRevenue...无谓损失与税收收入…PBQuantity数量Q20Price价格Q1Demand需求Supply供给Taxrevenue税收收入PSDeadweightLoss无谓损失(a)SmallTax小额税Demand需求Supply供给TaxRevenue税收收入PBQuantity数量Q20Price价格Q1PSDeadweightLoss无谓损失DeadweightLossandTaxRevenue...无谓损失与税收收入…(b)MediumTax中额税TaxrevenuePBQuantity数量Q20Price价格Q1Demand需求Supply供给PSDeadweightlossDeadweightLossandTaxRevenue...无谓损失与税收收入…(c)LargeTax大额税税收收入DeadweightLossandTaxRevenueForthesmalltax,taxrevenueissmall.Asthesizeofthetaxrises,taxrevenuegrows.Butasthesizeofthetaxcontinuestorise,taxrevenuefallsbecausethehighertaxreducesthesizeofthemarket.无谓损失与税收收入收小额税时，税收收入少。随着税收规模增加，税收收入增加。但随着税收规模继续增加，税收收入反而减少，这是因为较高的税收规模减少了更多的市场规模。DeadweightLossandTaxRevenueasTaxesVary无谓损失和税收收入随着税收规模而变动DeadweightLoss无谓损失DeadweightLoss无谓损失0TaxSize税收规模DeadweightLossandTaxRevenueasTaxesVary无谓损失和税收收入随着税收规模而变动(b)Revenue(theLaffercurve)税收收入（拉伐曲线）TaxRevenue税收收入0TaxSize税收规模DeadweightLossandTaxRevenueasTaxesVaryAsthesizeofataxincreases,itsdeadweightlossquicklygetslarger.Bycontrast,taxrevenuefirstriseswiththesizeofatax;butthen,asthetaxgetslarger,themarketshrinkssomuchthattaxrevenuestartstofall.无谓损失和税收收入随税收规模而变动随着税收规模提高，无谓损失迅速增大。相反，随着税收规模提高，税收收入先是增加，然后随着税收规模越来越大，市场规模收缩非常之大，以至于收入开始减少。TheLafferCurveandSupply-SideEconomicsTheLaffercurvedepictstherelationshipbetweentaxratesandtaxrevenue.Supply-sideeconomicsreferstotheviewsofReaganandLafferwhoproposedthatataxcutwouldinducemorepeopletoworkandtherebyhavethepotentialtoincreasetaxrevenues.拉伐曲线与供给学派经济学拉伐曲线说明税率和税收之间的关系。供给学派经济学是指里根和拉伐的观点，他们认为减税能激励更多的人工作，或许甚至可能增加税收。Summary 小结 学校三防设施建设情况幼儿园教研工作小结高血压知识讲座小结防范电信网络诈骗宣传幼儿园师德小结 Ataxonagoodreducesthewelfareofbuyersandsellersofthegood.Andthereductioninconsumerandproducersurplususuallyexceedstherevenuesraisedbythegovernment.向一种物品征税减少了该物品买者与卖者的福利，而且消费者和生产者剩余的减少通常超过了政府筹集到的收入。Summary小结Thefallintotalsurplus–thesumofconsumersurplus,producersurplus,andtaxrevenue–iscalledthedeadweightlossofthetax.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。SummaryTaxeshaveadeadweightlossbecausetheycausebuyerstoconsumelessandsellerstoproduceless.Thischangeinbehaviorshrinksthesizeofthemarketbelowthelevelthatmaximizestotalsurplus.小结税收有无谓损失是因为它引起买者少消费和卖者少生产。这种行为变化使市场规模缩小到使总剩余最大化的水平之下。SummaryAsataxgrowslarger,itdistortsincentivesmore,anditsdeadweightlossgrowslarger.Taxrevenuefirstriseswiththesizeofatax.Eventually,however,alargertaxreducestaxrevenuebecauseitreducesthesizeofthemarket.小结随着税收增加，它对激励的扭曲越来越大，而且无谓损失也越来越大。税收收入起初随着税收规模增加而增加。但是，最终由于高税收减少了市场规模，也就减少了税收收入。