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1、Application:The Costs of Taxation应用应用: 税收的成本税收的成本Chapter 8Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Application: The Costs of TaxationWelfare economics is the study of how the allocation of resources affects economic well-being.nBuyers and sellers receive benefits from t
2、aking part in the market. nThe equilibrium in a market maximizes the total welfare of buyers and sellers. Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.应用应用: 收税的成本收税的成本福利经济学福利经济学研究资源配置如何研究资源配置如何影响经济福利影响经济福利 。n买者和卖者可以从参与市场活动中获得利买者和卖者可以从参与市场活动中获得利益。益。n市场均衡可以使买者和卖者的总利益最大市场均衡可以使
3、买者和卖者的总利益最大化。化。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.THE DEADWEIGHT LOSS OF TAXATION 税收的无谓损失税收的无谓损失 How do taxes affect the economic well-being of market participants?税收如何影响市场参与税收如何影响市场参与者的经济福利者的经济福利?Harcourt, Inc. items and derived items copyright 2001 by Harcourt,
4、Inc.THE DEADWEIGHT LOSS OF TAXATIONIt does not matter whether a tax on a good is levied on buyers or sellers of the goodthe price paid by buyers rises, and the price received by sellers falls.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收的无谓损失税收的无谓损失一种物品的税收是向买者一种物品的税收是向买者征
5、收还是向卖者征收是不征收还是向卖者征收是不重要的重要的，结果都是买者，结果都是买者支付的价格上升，而卖者支付的价格上升，而卖者得到的价格下降。得到的价格下降。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.The Effects of a Tax.Price0QuantityQuantity without taxSupplyDemandPrice without taxPrice buyers payQuantity with taxSize of taxPrice sellers receiveH
6、arcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收效应税收效应价格价格0数量数量税前的需求量税前的需求量供给供给需求需求没有税收没有税收时的价格时的价格买者支付买者支付的价格的价格税后的需求税后的需求量量税收规模税收规模卖者得到卖者得到的价格的价格Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.How a Tax Affects Market ParticipantsuA tax places a wedge
7、 between the price buyers pay and the price sellers receive. uBecause of this tax wedge, the quantity sold falls below the level that would be sold without a tax.uThe size of the market for that good shrinks.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收如何影响市场参与者税收如何影响市场参与
8、者u税收在买者支付的价格和卖者得到的价税收在买者支付的价格和卖者得到的价格之间打入了一个楔子。格之间打入了一个楔子。 u由于这种税收楔子，销售量低于没有税由于这种税收楔子，销售量低于没有税收时应该达到的水平。收时应该达到的水平。u对一种物品征税使这种物品的市场规模对一种物品征税使这种物品的市场规模收缩。收缩。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Tax Revenue 税收收入税收收入T = the size of the tax T=税收规模税收规模Q = the quantity of
9、the good sold Q=物品销售量物品销售量T Q = the governments tax revenueTXQ=政府的总税收收入政府的总税收收入Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Tax Revenue.Price0QuantityQuantity without taxSupplyDemandPrice sellers receiveQuantity with taxSize of tax (T)Quantity sold (Q)Tax Revenue (T x Q)Pri
10、ce buyers payHarcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收收入税收收入.价格价格0数量数量税前数量税前数量供给供给需求需求卖者得到卖者得到的价格的价格税后数量税后数量税收规模税收规模 (T)销售量销售量 (Q)税收收入税收收入 (T x Q)买者支付买者支付的价格的价格Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.How a Tax Affects Welfare.Quantity0Pr
11、iceDemandSupplyQ1ABCFDEQ2Tax reduces consumer surplus by (B+C) and producer surplus by (D+E)Tax revenue = (B+D)Deadweight Loss = (C+E)Price buyerspay=PB P1Price without tax= PSPrice sellers receive=Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收如何影响福利税收如何影响福利.数量数量0价格价格需求需求供
12、给供给Q1ABCFDEQ2征税减少了消费者剩余征税减少了消费者剩余 (用面积用面积B+C代表代表)和和 生产者剩余生产者剩余 (用面积用面积D+E代表代表) 税收税收 = (B+D)无谓损失无谓损失 = (C+E)买者支买者支付的价付的价格格=PB P1没有税收没有税收时的价格时的价格= PS卖者得卖者得到的价到的价格格=Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.How a Tax Affects Market Participants税收如何影响市场参与者税收如何影响市场参与者nChanges
13、 in Welfare 福利的变化福利的变化A deadweight loss is the fall in total surplus that results from a market distortion, such as a tax. 无谓损失无谓损失市场扭曲（比如收税）引市场扭曲（比如收税）引起的总剩余减少。起的总剩余减少。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.How a Tax Affects WelfareWithout TaxWith TaxChangeConsumer S
14、urplusA + B + CA- (B + C)Producer SurplusD + E + FF- (D + E)Tax RevenuenoneB + D+ (B + D)Total SurplusA + B + C + D + E + FA + B + D + F- (C + E )The area C+E shows the fall in total surplus and is the deadweight loss of the tax.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.
15、税收如何影响福利税收如何影响福利没有税收时没有税收时有税收时有税收时变动变动消费者剩余消费者剩余A + B + CA- (B + C)生产者剩余生产者剩余D + E + FF- (D + E)税收收入税收收入无无B + D+ (B + D)总剩余总剩余A + B + C + D + E + FA + B + D + F- (C + E )C+E 的面积表示总剩余减少，而且是税收的的面积表示总剩余减少，而且是税收的无谓损失。无谓损失。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.How a Tax A
16、ffects WelfareThe change in total welfare includes:uThe change in consumer surplus,uThe change in producer surplus,uThe change in tax revenue.uThe losses to buyers and sellers exceed the revenue raised by the government.uThis fall in total surplus is called the deadweight loss.Harcourt, Inc. items a
17、nd derived items copyright 2001 by Harcourt, Inc.税收如何影响福利税收如何影响福利总福利的变动包括：总福利的变动包括：u消费者剩余的变动消费者剩余的变动,u生产者剩余的变动生产者剩余的变动,u税收收入的变动。税收收入的变动。u买者和卖者由税收受到的损失大于政买者和卖者由税收受到的损失大于政府筹集到的收入。府筹集到的收入。u无谓损失无谓损失税收引起的总剩余减少。税收引起的总剩余减少。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Deadweight Lo
18、sses and the Gains from Trade 无谓损失与贸易的好处无谓损失与贸易的好处Taxes cause deadweight losses because they prevent buyers and sellers from realizing some of the gains from trade.税收引起无谓损失是因为它使买者与卖者税收引起无谓损失是因为它使买者与卖者不能实现某些贸易的好处。不能实现某些贸易的好处。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.The D
19、eadweight Loss. Quantity0Price DemandSupplyQ1PBPrice = P1without tax PSQ2Size of taxLost gains from tradeCost to sellersValue to buyersReduction in quantity due to the taxHarcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.无谓损失无谓损失. 数量数量0价格价格 需求需求供给供给Q1PB没有税收没有税收 P1时的价格时的价格 PSQ2税收
20、规模税收规模损失的贸易好处损失的贸易好处卖者的卖者的成本成本买者的评价买者的评价由于税收引起的数量减少由于税收引起的数量减少Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Determinants of Deadweight LossWhat determines whether the deadweight loss from a tax is large or small?uThe magnitude of the deadweight loss depends on how much the q
21、uantity supplied and quantity demanded respond to changes in the price. uThat, in turn, depends on the price elasticities of supply and demand.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.无谓损失的决定因素无谓损失的决定因素 什么因素决定税收的无谓损失是大还什么因素决定税收的无谓损失是大还是小？是小？u无谓损失的大小决定于供給量和需求无谓损失的大小决定于供給
22、量和需求量对价格变动的反应程度。量对价格变动的反应程度。 u也就是说，决定于供给和需求的也就是说，决定于供给和需求的价格价格弹性。弹性。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Tax Distortions and Elasticities.税收扭曲与弹性税收扭曲与弹性Quantity 数量数量PriceDemand 需求需求Supply供给供给0When supply isrelatively inelastic,the deadweight loss of a tax is small.当
23、供给比较缺乏弹性时当供给比较缺乏弹性时，税收的无谓损失小。，税收的无谓损失小。(a) Inelastic Supply缺乏弹性的供给缺乏弹性的供给Size of tax税收税收规模规模Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Tax Distortions and Elasticities.税收扭曲与弹性税收扭曲与弹性Quantity 数量数量Price价格价格Demand 需求需求Supply供给供给0Size of tax税收税收规模规模When supply isrelatively el
24、astic,the deadweight loss of a tax is large.当供给比较富有弹性时当供给比较富有弹性时，税收无谓损失大。，税收无谓损失大。(b) Elastic Supply 富有弹性的供给富有弹性的供给Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Tax Distortions and Elasticities.税收扭曲与弹性税收扭曲与弹性Quantity 数量数量Price价格价格Demand需求需求Supply 供给供给0When demand isrelativel
25、y inelastic,the deadweight loss of a tax is small.当需求比较缺乏弹性时当需求比较缺乏弹性时，税收的无谓损失小。，税收的无谓损失小。(c) Inelastic Demand 缺乏弹性的需求缺乏弹性的需求Size of tax税收税收规模规模Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Tax Distortions and Elasticities.税收扭曲与弹性税收扭曲与弹性Quantity 数量数量Price价格价格Demand 需求需求Suppl
26、y 供给供给0Size of tax税收税收规模规模When demand isrelatively elastic,the deadweight loss of a tax is large.当需求比较富有弹性时当需求比较富有弹性时，税收的无谓损失大。，税收的无谓损失大。(d) Elastic Demand 富有弹性的需求富有弹性的需求Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Determinants of Deadweight Loss无谓损失的决定因素无谓损失的决定因素The greate
27、r the elasticities of demand and supply:供给和需求的弹性越大：供给和需求的弹性越大：u the larger will be the decline in equilibrium quantity and, 均衡数量下降的越多，均衡数量下降的越多，u the greater the deadweight loss of a tax. 税收的无谓损失也就越大。税收的无谓损失也就越大。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.The Deadweight Lo
28、ss Debate无谓损失的争论无谓损失的争论Some economists argue that labor taxes are highly distorting and believe that labor supply is more elastic.一些经济学家认为劳动税引起严重扭一些经济学家认为劳动税引起严重扭曲，他们相信劳动供给是较为富有弹曲，他们相信劳动供给是较为富有弹性的。性的。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.The Deadweight Loss DebateSom
29、e examples of workers who may respond more to incentives:uWorkers who can adjust the number of hours they workuFamilies with second earnersuElderly who can choose when to retireuWorkers in the underground economy (i.e. those engaging in illegal activity)Harcourt, Inc. items and derived items copyrig
30、ht 2001 by Harcourt, Inc.无谓损失的争论无谓损失的争论一些对激励反应较大的工人一些对激励反应较大的工人:u许多可以调整工作时间长短的工人许多可以调整工作时间长短的工人u一些有第二个赚钱人的家庭一些有第二个赚钱人的家庭u许多老年人可以选择什么时候退休许多老年人可以选择什么时候退休u从事地下经济活动的工人从事地下经济活动的工人 (如从事非法如从事非法活动的人活动的人)Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Deadweight Loss and Tax Revenue as
31、 Taxes Vary无谓损失和税收收入随税收变动而变动无谓损失和税收收入随税收变动而变动With each increase in the tax rate, the deadweight loss of the tax rises even more rapidly than the size of the tax.随着每一次税率增加，税收无谓损失的随着每一次税率增加，税收无谓损失的增加要快于税收规模。增加要快于税收规模。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Deadweight Los
32、s and Tax Revenue.无谓损失与税收收入无谓损失与税收收入PBQuantity 数量数量Q20Price价格价格Q1Demand 需求需求Supply 供给供给Tax revenue税收收入税收收入PSDeadweightLoss 无谓损失无谓损失(a) Small Tax 小额税小额税Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Demand 需求需求Supply 供给供给TaxRevenue税收收入税收收入PBQuantity 数量数量Q20Price价格价格Q1PSDeadwei
33、ghtLoss 无谓损失无谓损失Deadweight Loss and Tax Revenue.无谓损失与税收收入无谓损失与税收收入(b) Medium Tax 中额税中额税Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Tax revenuePBQuantity 数量数量Q20Price 价格价格Q1Demand 需求需求Supply 供给供给PSDeadweightlossDeadweight Loss and Tax Revenue.无谓损失与税收收入无谓损失与税收收入(c) Large Tax
34、 大额税大额税税收收入税收收入Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Deadweight Loss and Tax RevenueuFor the small tax, tax revenue is small.uAs the size of the tax rises, tax revenue grows.uBut as the size of the tax continues to rise, tax revenue falls because the higher tax reduc
35、es the size of the market.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.无谓损失与税收收入无谓损失与税收收入u收小额税时，税收收入少。收小额税时，税收收入少。u随着税收规模增加，税收收入增加。随着税收规模增加，税收收入增加。u但随着税收规模继续增加，税收收入但随着税收规模继续增加，税收收入反而减少，这是因为较高的税收规模反而减少，这是因为较高的税收规模减少了更多的市场规模。减少了更多的市场规模。Harcourt, Inc. items and derived items c
36、opyright 2001 by Harcourt, Inc.Deadweight Loss and Tax Revenue as Taxes Vary 无谓损失和税收收入随着税收规模而变动无谓损失和税收收入随着税收规模而变动(a) Deadweight Loss 无谓损失无谓损失DeadweightLoss无谓损失无谓损失0Tax Size 税收规模税收规模Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Deadweight Loss and Tax Revenue as Taxes Vary 无谓
37、损失和税收收入随着税收规模而变动无谓损失和税收收入随着税收规模而变动(b) Revenue (the Laffer curve)税收收入（拉伐曲线）税收收入（拉伐曲线）TaxRevenue税收收入税收收入0Tax Size 税收规模税收规模Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Deadweight Loss and Tax Revenue as Taxes VaryuAs the size of a tax increases, its deadweight loss quickly get
38、s larger.uBy contrast, tax revenue first rises with the size of a tax; but then, as the tax gets larger, the market shrinks so much that tax revenue starts to fall.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.无谓损失和税收收入随税收规模而变动无谓损失和税收收入随税收规模而变动u随着税收规模提高，无谓损失迅速随着税收规模提高，无谓损失迅速
39、增大增大。u相反，随着税收规模提高，税收收相反，随着税收规模提高，税收收入先是增加，然后随着税收规模越入先是增加，然后随着税收规模越来越大，市场规模收缩非常之大，来越大，市场规模收缩非常之大，以至于收入开始减少。以至于收入开始减少。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.The Laffer Curve and Supply-Side EconomicsuThe Laffer curve depicts the relationship between tax rates and tax re
40、venue.uSupply-side economics refers to the views of Reagan and Laffer who proposed that a tax cut would induce more people to work and thereby have the potential to increase tax revenues.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.拉伐曲线与供给学派经济学拉伐曲线与供给学派经济学u拉伐曲线拉伐曲线 说明税率和税收之
41、间的关说明税率和税收之间的关系。系。u供给学派经济学供给学派经济学 是指里根和拉伐的是指里根和拉伐的观点，他们认为减税能激励更多的观点，他们认为减税能激励更多的人工作，或许甚至可能增加税收。人工作，或许甚至可能增加税收。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Summary 小结小结uA tax on a good reduces the welfare of buyers and sellers of the good. And the reduction in consumer and p
42、roducer surplus usually exceeds the revenues raised by the government. 向一种物品征税减少了该物品买者与卖向一种物品征税减少了该物品买者与卖者的福利，而且消费者和生产者剩余的者的福利，而且消费者和生产者剩余的减少通常超过了政府筹集到的收入。减少通常超过了政府筹集到的收入。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Summary 小结小结uThe fall in total surplus the sum of consumer
43、 surplus, producer surplus, and tax revenue is called the deadweight loss of the tax. 总剩余（消费者剩余、生产者剩余总剩余（消费者剩余、生产者剩余和税收收入之和）的减少被称为税和税收收入之和）的减少被称为税收的无谓损失。收的无谓损失。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.SummaryuTaxes have a deadweight loss because they cause buyers to con
44、sume less and sellers to produce less.uThis change in behavior shrinks the size of the market below the level that maximizes total surplus.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.小结小结u税收有无谓损失是因为它引起买者税收有无谓损失是因为它引起买者少消费和卖者少生产。少消费和卖者少生产。u这种行为变化使市场规模缩小到使这种行为变化使市场规模缩小到使总剩余最
45、大化的水平之下。总剩余最大化的水平之下。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.SummaryuAs a tax grows larger, it distorts incentives more, and its deadweight loss grows larger.uTax revenue first rises with the size of a tax.uEventually, however, a larger tax reduces tax revenue because it reduces the size of the market.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.小结小结u随着税收增加，它对激励的扭曲随着税收增加，它对激励的扭曲越来越大，而且无谓损失也越来越来越大，而且无谓损失也越来越大。越大。u税收收入起初随着税收规模增加税收收入起初随着税收规模增加而增加。而增加。u但是，最终由于高税收减少了市但是，最终由于高税收减少了市场规模，也就减少了税收收入。场规模，也就减少了税收收入。