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(yè)/共14頁(yè)ExcessBurdenoftheBarleyTaxPoundsofcornperyearPoundsofbarleyperyearE1B1C1DFACbCaB0E2iiiGHB3MITaxRevenuesEquivalentvariation第2頁(yè)/共14頁(yè)QuestionsandAnswersIflumpsumtaxesaresoefficient,whyaren’ttheywidelyused?Arethereanyresultsfromwelfareeconomicsthatwouldhelpusunderstandwhyexcessburdensarise?第3頁(yè)/共14頁(yè)QuestionsandAnswersDoesanincometaxentailanexcessburden?第4頁(yè)/共14頁(yè)QuestionsandAnswersPoundsofcornperyearPoundsofbarleyperyearC1DFACbCaB1=B2E2iiiE1JB3RKIfthedemandforacommoditydoesnotchangewhenitistaxed,doesthismeanthatthereisnoexcessburden?SUncompensatedresponseIncomeeffectSubstitutioneffect-compensatedeffectCompensateddemandcurve第5頁(yè)/共14頁(yè)ExcessBurdenMeasurementwithDemandCurvesPoundsofbarleyperyearPriceperpoundofbarleyaDbSbq1q2ihS’bPb(1+tb)PbgfdTaxrevenuesExcessburdenoftaxExcessburden=?ηPbq1tb2第6頁(yè)/共14頁(yè)P(yáng)reexistingDistortionsTheoryoftheSecondBestDouble-dividendhypothesis第7頁(yè)/共14頁(yè)ExcessBurdenofaSubsidyHousingservicesperyearPriceperunitof

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

homeperyearHoursworkedin

marketperyearH*w1w1VMPhomeVMPmkt(1–t)VMPmktH1abecdw2(1–t)w2Excessburden=?(ΔH)tw2第10頁(yè)/共14頁(yè)DoesEfficientTaxationMatter?Whynoexcessburdenbudget?Isefficiencytheprimaryobjectiveofgovernmentpolicy?Doesexcessburdenmeanataxisbad?第11頁(yè)/共14頁(yè)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(yè)/共14頁(yè)AppendixB–MultipleTaxesandtheTheoryoftheSecondBestGallonsofginperyearGallonsofrumperyearPricepergallon