朱柏铭制作全套配套课件公共经济学理论与应用10.ppt

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1、EconomiceffectsoftaxationI.Taxationandeconomicgrowth1.TaxelasticityTaxelasticity:ratioofthetaxationincomechangepercentagetotheeconomiclevelchangepercentage.E>1,themarginaltaxrateishigherthantheaveragetaxrate,andthetaxationsystemiselastic;E<1,themargi

2、naltaxrateislowerthantheaveragetaxrate,andthetaxationsystemisinelastic;E=1,themarginaltaxrateequalstheaveragetaxrate,andthetaxationsystemisunit-elastic.2.MacrotaxrateMacrotaxrate:ratiooftaxationincometoGDPorGNP.Determinantsofthemacrotaxratelevel:Econ

3、omicgrowthmode;industrialstructure;typeoftaxrate;taxlevyandmanagement.3.LaffercurveLaffercurveindicates:hightaxratescan’talwaysgainhighincomes,andhighincomesdon’talwaysneedhightaxrates.II.Taxpreference,taxShiftingandtaxavoidance1.Taxpreference(1)Conc

4、eptTaxpreferencereferstomeasuresbywhichthegovernmentlightensorrelievesoftaxburdensastorealizecertainaims.(2)WaysPreferenceoftaxbase:suchasextractingreservesfortechnologydevelopment;Preferenceoftaxrate:suchaslowtaxratesandthezerotaxrate.Preferenceofta

5、xamount:suchastaxreductionandtaxexemption.2.Shiftingoftaxburden(1)ConceptShiftingoftaxreferstotheprocessthattaxpayersshiftpartofortotaltaxamountstoothersthroughwaysofdemandingahighpriceoralowpriceafterpayingfortaxes.Thedistributingresultoftheburdenfo

6、rmingaftertheshiftingoftaxisincidenceoftax.(2)BasicwaysoftaxshiftingForwardshiftingisraisingpricesofcommoditiesorproductionfactors,andbackwardshiftingisdemandinglowpurchaseprices.(3)GeneralrulesoftaxshiftingRealtaxesareeasytoshift,andpersonaltaxesare

7、hardtoshift.Demandelasticityofgoodsoftaxationchangesintheoppositedirectionofforwardshifting,andsupplyelasticityofgoodsoftaxationchangesintheoppositedirectionofbackwardshifting.Thewiderthescopeoftaxationis,theeasiertheshiftingoftaxis;thenarrowerthesco

8、peoftaxationis,thehardertheshiftingoftaxis.Taxesimposedonmonopolizedcommoditiesareeasytoshift,andtaxesimposedoncompetitivecommoditiesarehardtoshift.Advaloremtaxesareeasytoshift,andspecifictaxesarehardtoshift.3.Avoidanceoftaxburdens(1)Natureoftaxavoid