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1、,Application: The Costs of Taxation 应用: 税收的成本,Chapter 8,Application: The Costs of Taxation,Welfare economics is the study of how the allocation of resources affects economic well-being. Buyers and sellers receive benefits from taking part in the market. The equilibrium in a market maximizes the tota
2、l welfare of buyers and sellers.,应用: 收税的成本,福利经济学研究资源配置如何影响经济福利 。 买者和卖者可以从参与市场活动中获得利益。 市场均衡可以使买者和卖者的总利益最大化。,THE DEADWEIGHT LOSS OF TAXATION 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者的经济福利?,THE DEADWEIGHT LOSS OF TAXATION,It does not matter whether a tax on
3、 a good is levied on buyers or sellers of the goodthe price paid by buyers rises, and the price received by sellers falls.,税收的无谓损失,一种物品的税收是向买者征收还是向卖者征收是不重要的，结果都是买者支付的价格上升，而卖者得到的价格下降。,The Effects of a Tax.,Price,0,Quantity,Supply,Demand,税收效应,价格,0,数量,供给,需求,How a Tax Affects Market Participants,A tax p
4、laces a wedge between the price buyers pay and the price sellers receive. Because of this tax wedge, the quantity sold falls below the level that would be sold without a tax. The size of the market for that good shrinks.,税收如何影响市场参与者,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。 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。 对一种物品征税使这种
5、物品的市场规模收缩。,Tax Revenue 税收收入,T = the size of the tax T=税收规模,Q = the quantity of the good sold Q=物品销售量,TQ = the governments tax revenue TXQ=政府的总税收收入,Tax Revenue.,Price,0,Quantity,Quantity without tax,Supply,Demand,Price sellers receive,Quantity with tax,Price buyers pay,税收收入.,价格,0,数量,税前数量,供给,需求,卖者得到 的
6、价格,税后数量,买者支付 的价格,How a Tax Affects Welfare.,Quantity,0,Price,Demand,Supply,Q1,Q2,Tax reduces consumer surplus by (B+C) and producer surplus by (D+E),Tax revenue = (B+D),Deadweight Loss = (C+E),税收如何影响福利.,数量,0,价格,需求,供给,Q1,Q2,征税减少了消费者剩余 (用面积B+C代表)和 生产者剩余 (用面积D+E代表),税收 = (B+D),无谓损失 = (C+E),How a Tax Aff
7、ects Market Participants 税收如何影响市场参与者,Changes in Welfare 福利的变化 A deadweight loss is the fall in total surplus that results from a market distortion, such as a tax. 无谓损失市场扭曲（比如收税）引起的总剩余减少。,How a Tax Affects Welfare,Without Tax,With Tax,Change,Consumer Surplus,A + B + C,A,- (B + C),Producer Surplus,D +
8、 E + F,F,- (D + E),Tax Revenue,none,B + D,+ (B + D),Total Surplus,A + B + C + D + E + F,A + B + D + F,- (C + E ),The area C+E shows the fall in total surplus and is the deadweight loss of the tax.,税收如何影响福利,没有税收时,有税收时,变动,消费者剩余,A + B + C,A,- (B + C),生产者剩余,D + E + F,F,- (D + E),税收收入,无,B + D,+ (B + D),总
9、剩余,A + B + C + D + E + F,A + B + D + F,- (C + E ),C+E 的面积表示总剩余减少，而且是税收的无谓损失。,How a Tax Affects Welfare,The change in total welfare includes: The change in consumer surplus, The change in producer surplus, The change in tax revenue. The losses to buyers and sellers exceed the revenue raised by the go
10、vernment. This fall in total surplus is called the deadweight loss.,税收如何影响福利,总福利的变动包括： 消费者剩余的变动, 生产者剩余的变动, 税收收入的变动。 买者和卖者由税收受到的损失大于政府筹集到的收入。 无谓损失税收引起的总剩余减少。,Deadweight Losses and the Gains from Trade 无谓损失与贸易的好处,Taxes cause deadweight losses because they prevent buyers and sellers from realizing some
11、 of the gains from trade. 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。,The Deadweight Loss.,Quantity,0,Price,Demand,Supply,Q1,PB,Price = P1 without tax,PS,Q2,无谓损失.,数量,0,价格,需求,供给,Q1,PB,没有税收 P1 时的价格,PS,Q2,Determinants of Deadweight Loss,What determines whether the deadweight loss from a tax is large or small? The m
12、agnitude of the deadweight loss depends on how much the quantity supplied and quantity demanded respond to changes in the price. That, in turn, depends on the price elasticities of supply and demand.,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是小？ 无谓损失的大小决定于供給量和需求量对价格变动的反应程度。 也就是说，决定于供给和需求的价格弹性。,Tax Distortions and E
13、lasticities. 税收扭曲与弹性,Quantity 数量,Price,Demand 需求,Supply 供给,0,Inelastic Supply 缺乏弹性的供给,Tax Distortions and Elasticities. 税收扭曲与弹性,Quantity 数量,Price 价格,Demand 需求,Supply 供给,0,(b) Elastic Supply 富有弹性的供给,Tax Distortions and Elasticities. 税收扭曲与弹性,Quantity 数量,Price 价格,Demand 需求,Supply 供给,0,(c) Inelastic Dem
14、and 缺乏弹性的需求,Tax Distortions and Elasticities. 税收扭曲与弹性,Quantity 数量,Price 价格,Demand 需求,Supply 供给,0,(d) Elastic Demand 富有弹性的需求,Determinants of Deadweight Loss 无谓损失的决定因素,The greater the elasticities of demand and supply: 供给和需求的弹性越大： the larger will be the decline in equilibrium quantity and, 均衡数量下降的越多，
15、the greater the deadweight loss of a tax. 税收的无谓损失也就越大。,The Deadweight Loss Debate 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曲，他们相信劳动供给是较为富有弹性的。,The Deadweight Loss Debate,Some examples of workers who may respond more to incentives: Workers who can adjust the number of hours they work Families with second earners Elderly who can choose when to retire Workers in the underground economy (i.e. those engaging in ille
