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1、Application:the Costs of Taxation应用：税收的成本Chapter 8The Cost of Taxation征税的成本How do taxes affect the economic well-being of market participants?税收如何影响市场参与者的经济福利？It does not matter whether a tax on a good is levied on buyers or sellers of the good the price paid by buyers rises,and the price received b
2、y sellers falls.对某商品征税时由买者支付还是卖者支付其实无关紧要结果都是买者支付的价格上升而卖者受到的价格下降。The Effects of a Tax.税收的效应Price0QuantityQuantity without taxSupplyDemandPrice without taxPrice buyers payQuantity with taxSize of taxPrice sellers receiveThe Effects of a TaxA tax places a wedge between the price buyers pay and the pric
3、e sellers receive.税收在买者支付的价格和卖者收到的价格之间打入一个楔子。Because of this tax wedge,the quantity sold falls below the level that would be sold without a tax.因为这个税收楔子，销售量下降到没有税收是的销售水平之下。The size of the market for that good shrinks这个商品的市场规模因之萎缩。Tax RevenueT=the size of the taxQ=the quantity of the good soldTQ=the
4、governments tax revenueTax Revenue.Price0QuantityQuantity without taxSupplyDemandPrice sellers receiveQuantity with taxSize of tax(T)Quantity sold(Q)Tax Revenue(T x Q)Price buyers payHow a Tax Affects Welfare.Quantity0PriceDemandSupplyQ1ABCFDEQ2Tax reduces consumer surplus by(B+C)and producer surplu
5、s by(D+E)Tax revenue=(B+D)Deadweight Loss=(C+E)Price buyerspay=PB P1Price without tax=PSPrice sellers receive=Changes in Welfare from a TaxWithout TaxWith TaxChangeConsumer SurplusA+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
6、the fall in total surplus is the deadweight loss of the tax.How a Tax affects welfare税收如何影响福利The change in total welfare includes:总得福利变化包括：The change in consumer surplus.消费者剩余的变化The change in producer surplus.生产者剩余的变化The change in tax revenue.税收总额的变化The losses to buyers and sellers exceed the revenu
7、e raise by the government.买者和卖者的损失超过了政府征收的税收总额The fall in total surplus is called the deadweight loss.总福利中下降的那部分就称为无谓损失Deadweight Loss and the Gains from TradeTaxes cause deadweight losses because they prevent buyers and sellers from realizing some of the gains from trade.税收之所以导致无谓损失是因为它阻碍了买者和卖者从交易中
8、获得的利益。The Deadweight Loss.Quantity0Price DemandSupplyQ1PBPrice =P1without tax PSQ2Size of taxLost gains from tradeCost to sellersValue to buyersReduction in quantity due to the taxDeterminants of Deadweight LossWhat determines whether the deadweight loss from a tax is small or large?什么决定了税收导致的无谓损失的大
9、小？The magnitude of the deadweight loss depends on how much the quantity supplied and quantity demanded respond to changes in the price.无谓损失的大小依赖于价格变化所引起的供给量和需求量的变化。That,in turn,depends on the price elasticities of supply and demand.或者说依赖于供需的价格弹性。Tax Distortions and Elasticities.税收扭曲和弹性QuantityPriceD
10、emandSupply0When supply isrelatively inelastic,the deadweight loss of a tax is small.(a)Inelastic Supply(b)(a)供给缺乏弹性Size of taxQuantityPriceDemandSupply0Size of taxWhen supply isrelatively elastic,the deadweight loss of a tax is large.(b)Elastic Supply(b)供给富有弹性Tax Distortions and Elasticities.税收扭曲和弹
11、性QuantityPriceDemandSupply0When demand isrelatively inelastic,the deadweight loss of a tax is small.(c)Inelastic Demand需求缺乏弹性Size of taxTax Distortions and Elasticities.税收扭曲和弹性QuantityPriceDemandSupply0Size of taxWhen demand isrelatively elastic,the deadweight loss of a tax is large.(d)Elastic Deman
12、d需求富有弹性Tax Distortions and Elasticities.税收扭曲和弹性Determinants of Deadweight Loss无谓损失的决定因素The greater the elasticities of supply and demand供需的价格弹性越大The larger will be the decline in the equilibrium quantity and,均衡数量的下降越大The greater the deadweight loss of a tax.税收带来的无谓损失也就越大The Deadweight Loss DebateSom
13、e economists argue that labor taxes are highly distorting and believe that labor supply is more elastic.有的经济学家认为劳动税扭曲效应很高，并且认为劳动的供给富有弹性。Some examples of workers who may respond more to incentives.（工人对激励反应强烈的例子）Workers who can adjust the number of hours they work.有的工人可以调整自己工作的时间。Families with second
14、earners（家庭里有几个职工的）Elderly who can choose when to retire.年长的工人可以选择退休。Workers in the underground economy.地下经济体中的工人。Deadweight Loss and Tax Revenue as Tax VaryWith each increase in the tax rate,the deadweight loss of the tax rises even more rapidly than the size of the tax.当税率增加时，其带来的无谓损失比税收规模增加的速度更快。D
15、eadweight Loss and Tax Revenue.PBQuantityQ20PriceQ1DemandSupplyTax revenuePSDeadweightloss(a)Small TaxDemandSupplyTaxrevenuePBQuantityQ20PriceQ1PSDeadweightloss(b)Medium TaxDeadweight Loss and Tax Revenue.Deadweight Loss and Tax Revenue.Tax revenuePBQuantityQ20PriceQ1DemandSupplyPSDeadweightloss(c)L
16、arge TaxDeadweight Loss and Tax RevenueFor the small tax,tax revenue is small.税率低时，税收总额也比较小。As the size of the tax rises,tax revenue grows.随着税率的增加，税收总额增加。But as the size of the tax continue to rise,tax revenue falls because the higher tax reduces the size of the market.但是当税率持续增加时，税收总额下降。因为过高的税率缩小了市场
17、规模。Deadweight Loss and Tax Revenue Vary with the Size of the Tax.(a)Deadweight LossDeadweightLoss0Tax Size(b)Revenue(the Laffer curve)TaxRevenue0Tax SizeThe Laffer Curve拉弗曲线As the size of a tax increases,its deadweight loss quickly gets larger.随着税率的增加，它带来的无谓损失迅速变得更大。By contrast,tax revenue first ris
18、es with the size of a tax;but then,as the tax gets larger,the market shrinks so much that tax revenue starts to fall.对应地，开始时税收总额随税率上升而增加，但当税率越来越高时，市场萎缩太大以至税收总额开始下降。Deadweight Loss and Tax Revenue Vary with the Size of the Tax.The Laffer Curve and Supply-side EconomicsThe Laffer curve depicts the rel
19、ationship between tax rate and tax revenue.拉弗曲线描绘了税率和税收收入之间的关系Supply-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.供给经济学指的是里根和拉弗等人观点：他们认为削减税收会吸引更多的人们工作从而将潜在地增加税收总额。SummaryA
20、tax on a good reduces the welfare of buyers and sellers of the good.And the reduction in consumer and producer surplus usually exceeds the revenues raised by the government.对一个商品征税会减少买者和卖者的经济福利。消费者剩余和生产者剩余的减少通常会大于政府的税收。The fall in total surplus the sum of consumer surplus,producer surplus,and tax re
21、venue is called the deadweight loss of the tax.这种总剩余的减少就是税收带来的无谓损失。SummaryTaxes have a deadweight loss because they cause buyers to consume less and sellers to produce less.税收会带来无谓损失是因为它使得买者消费得更少而卖者生产的更少。This change in behavior shrinks the size of the market below the level that maximizes total surp
22、lus.这种行为的变化会使得市场规模萎缩到总剩余最大化的规模之下。SummaryAs a tax grows larger,it distorts incentives more,and its deadweight loss grows larger.随着税收的增加，它越来越扭曲了激励，由此带来的无谓损失也越来越大。Tax revenue first rises with the size of a tax.随着税率的增加税收总额开始时增加。Eventually,however,a larger tax reduces tax revenue because it reduces the size of the market但是最终过高的税率会使得税收总额下降，因为它缩减了市场规模。