稅收效率與稅收效用

1、價(jià)格X 產(chǎn)品量OP2 P0P1Q1Q0S0MCS1DMRte0e1a1/2P0Q0t2/(1/n+1/m)J.R.Hicks)()()()(TPSPDPSPDTPPddsdsd)1/()()()()1 (tPDPDPDPDPtPsdsdsdEDSPdP*Pso產(chǎn)量產(chǎn)量價(jià)價(jià)格格QQ*食品食品衣服衣服O OF FE E* *E EIIC CI I稅前預(yù)算線稅前預(yù)算線稅后預(yù)稅后預(yù)算線算線無差異曲線無差異曲線CC食品衣服衣服OFEICI無差異曲線無差異曲線CFE收入效應(yīng)收入效應(yīng)食品衣服OFE*EICI無差異曲線CFCE收入效應(yīng)，替代效應(yīng)收入效應(yīng)，替代效應(yīng)收入效應(yīng)收入效應(yīng)替代效應(yīng)替代效應(yīng)食品衣服OFE*

2、EICICFCE*替代效應(yīng)，收入效應(yīng)替代效應(yīng)，收入效應(yīng)每周休息時(shí)間每周休息時(shí)間收入收入/周周0T時(shí)間稟賦時(shí)間稟賦D|Slope| = wFGLeisureWorkiiiiiiE1Income每周休閑時(shí)間每周休閑時(shí)間收入收入/周周0TD|Slope| = wFGiiiiiE1iIE2|Slope| = (1-t)wHG稅前工作時(shí)間稅前工作時(shí)間稅后工作時(shí)間稅后工作時(shí)間每周休息時(shí)間每周休息時(shí)間收入收入/ 周周0TDFGiiiiiE1iJE3HK稅前工作時(shí)間稅前工作時(shí)間稅后工作時(shí)間稅后工作時(shí)間S工工資資率率勞動(dòng)時(shí)數(shù)勞動(dòng)時(shí)數(shù)L1L2W1W2U1U2AOE1E2E3DCBFZ收入收入閑暇閑暇W(wǎng)(1-t)比

3、例稅的勞動(dòng)供給效應(yīng)比例稅的勞動(dòng)供給效應(yīng)每周休息時(shí)間每周休息時(shí)間收入收入/ 周周0TDFNE1PE4稅前工作時(shí)間稅前工作時(shí)間|Slope| = w|Slope| = (1-t1)w|Slope| = (1-t2)w|Slope| = (1-t3)w(1-t1)$5,000(1-t1)$5,000 + (1-t2)$5,000ML稅后工作時(shí)間稅后工作時(shí)間U1U2ADOCE1E2BFE3收入閑暇W(wǎng)W(1-t)GHFZWtPXITWPXIWPXI)1)()()(稅收收入稅收收入U(xiǎn)1U2OZ閑暇閑暇收入收入YBZ1Z2AC稅前資本收益稅前資本收益 (1-t)AZ稅后資本收益|Slope| = w|Slo

4、pe| =(1-t) w資本收益和勞動(dòng)收益均征稅預(yù)算線Ow2w1w2(1-t)w1(1-t)L3L2L1勞動(dòng)供給工資率bcaDw1SS/(1-t)凈工資-勞動(dòng)供給總工資-勞動(dòng)供給Hours per weekWage rate per hourSLwL0(1-t1)wL1dbac(1-t2)wefL2k(1-t3)whiL3j(1-tA)wLA稅率上升，政府稅收收入能持續(xù)增加嗎Tax rateTax revenuet1t2tAt3v模型假設(shè)： （1）第一時(shí)期的儲(chǔ)蓄在第二時(shí)期將完全消費(fèi)掉； （2）第二時(shí)期的收入來源只能有利息所得； （3）政府課征所得稅，稅率是比例稅率。消費(fèi)現(xiàn)值：c0+c1/(1+

5、r)收入流現(xiàn)值：I0+I1/(1+r)c0+c1/(1+r) =I0+I1/(1+r)Present consumption c0Future consumption c1稟賦點(diǎn)I0I1MNSlope = 1 + rE1c0*c1*iiiiiiSaving無差異曲線Present consumption (c0)Future consumption c1I0I1MN稅后預(yù)算線稅后預(yù)算線Slope = 1 + (1-t)rE1c0*c1*稅前儲(chǔ)蓄稅前儲(chǔ)蓄QPAc0tc1t稅后儲(chǔ)蓄稅后儲(chǔ)蓄Present consumption c0Future consumption c1I0I1MNAfter-

6、tax budget lineSlope = 1 + (1-t)rE1c0*c1*Saving before taxQPAc0tc1tSavingaftertaxPresent consumption (c0)Future consumption c1I0I1MNSlope = 1 + (1-t)rc1*QPAc1tSlope = 1 +rU1U2ABONC21C22C12C11E1E2C23C13E31+i(1-t)(1+i)C2C1利息所得稅的收入效應(yīng)和替代效應(yīng)利息所得稅的收入效應(yīng)和替代效應(yīng)ErBrCrKErKBrEBKDKrCCWREBEBAA經(jīng)濟(jì)利潤OQ*(1-u)數(shù)量Q對經(jīng)濟(jì)利潤征所得稅的中性對經(jīng)濟(jì)利潤征所得稅的中性ErErCWREBIEE)(TETBDDErDBrWRTBIRCKK邊際收入和成本投資KC0CuKuD0OK0Du企業(yè)所得稅對投資水平的影企業(yè)所得稅對投資水平的影響響（1-t）D0K稅前資本需求曲線iiiiiiiiiiqXXLLqrXPyPniX；)0(,;);,.,1(,rttLqryttXpyiin