曼昆经济学原理Chap08.ppt

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1、税收的成本Chapter8第八章Copyright©2001byHarcourt,Inc.Allrightsreserved.  Requestsforpermissiontomakecopiesofanypartoftheworkshouldbemailedto:PermissionsDepartment,HarcourtCollegePublishers,6277SeaHarborDrive,Orlando,Florida32887-6777.税收成本TheCostsofTaxation税收怎样影响了市场参

2、与者的经济福利？税收的成本TheCostsofTaxation对商品征税，无论是向消费者还是生产者征税，结果是一样的，…买者支付的价格上升，卖方得到的价格下降。征税的结果Price0Quantity无税时的均衡数量SupplyDemand无税收时的价格买方支付价格征税时的均衡数量税收数量Sizeoftax卖方得到价格TheEffectsofaTax税收的影响Ataxplacesawedgebetweenthepricebuyerspayandthepricesellersreceive.Becauseofthistax

3、wedge,thequantitysoldfallsbelowthelevelthatwouldbesoldwithoutatax.Thesizeofthemarketforthatgoodshrinks.TaxRevenue税收T=thesizeofthetax税收规模Q=thequantityofthegoodsold销售量TQ=政府税收TaxRevenue...税收Price0QuantityQuantitywithouttax无税时的数量SupplyDemand卖方得到价Pricesellersreceive

4、Quantitywithtax有税时的数量Sizeoftax(T)税收规模Quantitysold(Q)销售量政府税收(TxQ)卖方支付价Pricebuyerspay税收怎样影响经济福利...请同学们比较有税和无税时的经济福利Quantity0PriceDemandSupplyQ1ABCFDEQ2税收减少了消费者剩余(B+C)以及生产者剩余(D+E)税收=(B+D)无谓损失s=(C+E)买方付价=PBP1无税时的价格=PS卖方得到价格=征税时的福利变化WithoutTaxWithTaxChangeConsumerSur

5、plusA+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.HowaTaxAffectsWelfare税收怎样影响福利Thechangeintotalwelfareincludes:总福利的变化包括：Thechangeinconsumersurp

6、lus,Thechangeinproducersurplus,Thechangeintaxrevenue.Thelossestobuyersandsellersexceedtherevenueraisedbythegovernment.买卖双方的损失超过了政府得到的收入Thisfallintotalsurplusiscalledthedeadweightloss.经济总剩余（总福利）的减少叫做无谓损失DeadweightLossesandtheGainsfromTrade无谓损失与贸易的好处Taxescausedead

7、weightlossesbecausetheypreventbuyersandsellersfromrealizingsomeofthegainsfromtrade.税收引起无谓损失，因为它使买卖双方损失（不能实现）了一部分贸易的好处TheDeadweightLoss...Quantity0PriceDemandSupplyQ1PB无税时的价格Price=P1withouttaxPSQ2税收规模Sizeoftax损失的贸易好处Lostgainsfromtrade卖者的成本Costtosellers买者的评价Valuet

8、obuyers税收引起的数量减少ReductioninquantityduetothetaxDeterminantsofDeadweightLoss无谓损失的决定因素Whatdetermineswhetherthedeadweightlossfromataxislargeorsmall?什么因素决定了税收引起的无谓损失是大还是小呢