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1、Chapter13:TaxesAnswerstoreviewquestions,pg・3381.Theaveragetaxrateisthetotaltaxliability/fof加income,butthemarginaltaxrateisthechangeintaxliability/changeinincome.Inthecaseofaflattaxthatisincurredfromtheveryfirstdollarofincome,theywouldbeequal.Ifthereisa
2、portionofincomewhichisexemptfromtaxation,thentheaveragetaxratewillbelowerthanthemarginalrate.Inthiscase,theaverageratewillincreaseasincomegrows,butitwillneverzzcatchup,ztothemarginalrate.2Theoretically,ifthelaborsupplyissufficientlyelastic,thereduction
3、inlaborsuppliedwouldreducethetax〃base〃sothattotaltaxescollecteddecrease.Thiswouldrequirethatthesubstitutioneffectwouldbemuchstrongerthantheincomeeffectsofthetax.Thisismoreplausiblewhenthemarginalratesoftaxationareextremelyhightobeginwith.3.Lowerratesof
4、consumptionandleisureisarationalresponsetolowerlevelsofincome.Lessleisureimpliesanincreaseinthelaborsupply.Inthechapter让wasassumedthatthetaxeswouldbeusede让hertoincreasetransfersorreduceotherformsoftaxation.Thatis,weassumedthatGwasfixed,(V-T)isunchanged
5、.Inthiscase,therewouldbenoincomeeffectbecausethehouseholdbudgetconstraintwouldnotchange.Answerstoproblemsfordiscussion,pg.338-3393.a.Iftheeliminationofdeductionspermitsgovernmenttoreducethemarginaltaxrateonlaborincome,thenthesubst让utioneffectpredictsan
6、increaseinlaborincome.Morelaboremployedwillmakecapitalmoreproductiveandshouldresultinanincreaseincapacityutilizationrates.ThenetresultwouldbetoraiseGDP,Y.b.Therearesimilarities.Currently,thepayrolltaxprovidesaconstantmarginaltaxrateonlaborincome,justas
7、theproposedflattaxwould・However,socialsecuritytaxesprovidenoexemptionuntilincomeexceedsapailicularlevel(approximately$90,000),afterwhichthemarginaltaxratefallstozero.Underthissystem,theaveragetaxratefallsasincomesexceedthe$90,000mark.Underaflattax,thee
8、xemptionisappliedtothefirstportionofearnedincome,sothattheaveragerateincreaseswithincome.Inotherwords,thesocialsecuritytaxisregressiveintheaveragetaxrate,buttheflattaxisprogressive.4.a.Thetaxonconsumptionwillraisetheeffectiveprice;让will
