Chapter稅收與收入實(shí)用

會(huì)計(jì)學(xué)1Chapter稅收與收入實(shí)用EffectofTaxonConsumptionBundlePoundsofcornperyearPoundsofbarleyperyearE1B1C1DFACbCaB0E2iiiG第1頁/共14頁ExcessBurdenoftheBarleyTaxPoundsofcornperyearPoundsofbarleyperyearE1B1C1DFACbCaB0E2iiiGHB3MITaxRevenuesEquivalentvariation第2頁/共14頁QuestionsandAnswersIflumpsumtaxesaresoefficient,whyaren’ttheywidelyused?Arethereanyresultsfromwelfareeconomicsthatwouldhelpusunderstandwhyexcessburdensarise?第3頁/共14頁QuestionsandAnswersDoesanincometaxentailanexcessburden?第4頁/共14頁QuestionsandAnswersPoundsofcornperyearPoundsofbarleyperyearC1DFACbCaB1=B2E2iiiE1JB3RKIfthedemandforacommoditydoesnotchangewhenitistaxed,doesthismeanthatthereisnoexcessburden?SUncompensatedresponseIncomeeffectSubstitutioneffect-compensatedeffectCompensateddemandcurve第5頁/共14頁ExcessBurdenMeasurementwithDemandCurvesPoundsofbarleyperyearPriceperpoundofbarleyaDbSbq1q2ihS’bPb(1+tb)PbgfdTaxrevenuesExcessburdenoftaxExcessburden=?ηPbq1tb2第6頁/共14頁P(yáng)reexistingDistortionsTheoryoftheSecondBestDouble-dividendhypothesis第7頁/共14頁ExcessBurdenofaSubsidyHousingservicesperyearPriceperunitof

housingservicesmDhSh’h2h1uqSh(1–s)PhPhnorExcessburdenv第8頁/共14頁ExcessBurdenofIncomeTaxationHoursperyearWagerateperhourSLL1L2ag(1–t)wwfihExcessburdendExcessburden=?εωL1t2第9頁/共14頁TheAllocationofTimeBetweenHouseworkandMarketWork$$00’Hoursworkedin

homeperyearHoursworkedin

marketperyearH*w1w1VMPhomeVMPmkt(1–t)VMPmktH1abecdw2(1–t)w2Excessburden=?(ΔH)tw2第10頁/共14頁DoesEfficientTaxationMatter?Whynoexcessburdenbudget?Isefficiencytheprimaryobjectiveofgovernmentpolicy?Doesexcessburdenmeanataxisbad?第11頁/共14頁AppendixA–FormulaforExcessBurdenA=?*base*height=?*(di)*(fd)fd=?Pb=(1+tb)*Pb–Pb=tb*Pbdi=?qη=(?q/?Pb)(Pb/q)?q=η(q/Pb)?Pbsince?Pb=tb*Pb?q=η(q/Pb)*(tbPb)=η*q*tbsincedi=?qA=?(di)(fd)=?(ηqtb)*(tbPb)=?*η*Pb*q*(tb)2第12頁/共14頁AppendixB–MultipleTaxesandtheTheoryoftheSecondBestGallonsofginperyearGallonsofrumperyearPricepergallon