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1、McGraw-Hill/IrwinCopyright 2008 by The McGraw-Hill Companies, Inc. All rights reserved.CHAPTER 16 EFFICIENT AND EQUITABLE TAXATION16-2Optimal Commodity Taxationw(T l) = PXX + PYYwT = PXX + PYY + wlwT = (1 + t)PXX + (1 + t)PYY + (1 + t)wl 1 wT = PXX + PYY + wl 1 + t16-3The Ramsey RuleX per yearPXDXP0
2、X0cP0 + uXbX1XaExcessBurdenP0 + (uX + 1)fX2ixejhgMarginalExcessBurdenmarginal excess burden = area fbae = 1/2xuX + (uX + 1) = X16-4The Ramsey Rule continuedchange in tax revenues = area gfih area ibae = X2 (X1 X2)uXmarginal tax revenue = X1 Xmarginal tax revenue per additional dollar of tax revenue
3、= X/(X1 - X) marginal tax revenue per additional dollar of tax revenue for good Y = Y/(Y1 - Y) To minimize overall excess burden = X/(X1 - X) = Y/(Y1 - Y) therefore 16-5A Reinterpretation of the Ramsey Ruleinverse elasticity rule16-6The Corlett-Hague RuleoIn the case of two commodities, efficient ta
4、xation requires taxing commodity complementary to leisure at a relatively high rate16-7Equity ConsiderationsoEquity implications of inverse elasticity ruleoVertical equityoOptimal departure from Ramsey Rule16-8Application: Taxation of the FamilyoUnder federal income tax law, fundamental unit of inco
5、me taxation is familyoIs excess burden minimized by taxing each spouses income at same rate?oShould husbands face higher marginal tax rates than wives?16-9Optimal User FeesZ per year$A Natural MonopolyDZMRZACZMCZZMPMACMZ*P*ZAoMarginal Cost Pricing with Lump Sum TaxesnBenefits received principleoAver
6、age Cost PricingoA Ramsey Solution16-10Optimal Income Taxation-Edgeworths ModeloW = U1 + U2 + + UnoIndividuals have identical utility functions that depend only on their incomesoTotal amount of income fixedoImplications of model for income tax16-11Optimal Income Taxation-Modern StudiesoSupply-side r
7、esponses to taxationoLinear income tax model (flat income tax)nRevenues = - + t * IncomeoStern 1987 oGruber and Saez 2002IncomeTax Revenue = lump sumgrantt = marginaltax rate16-12Politics and the Time Inconsistency ProblemoPublic choice analysis of tax policyoTime inconsistency of optimal policy16-1
8、3Other Criteria for Tax DesignoHorizontal equitynUtility definition of horizontal equityoTransitional equitynRule definition of horizontal equity16-14Costs of Running the Tax SystemoCosts of administering the income tax in the U.S.oTypes of costsnCompliancenAdministration16-15Tax EvasionoEvasion ver
9、sus AvoidanceoPolicy Perspective: Architectural Tax AvoidanceoMethods of tax evasionnKeeping two sets of booksnMoonlight for cashnBarternDeal in cash16-16Positive Analysis of Tax Evasion(Dollars of underreporting)(Dollars of underreporting)$MC = p * marginalpenaltyMC = p * marginalpenaltyMB = tMB =
10、tR*R* = 016-17Costs of CheatingoPsychic costs of cheatingoRisk aversionoWork choicesnunderground economyoChanging Probabilities of Audit16-18Normative Analysis of Tax EvasionoTax evaders given weight in the social welfare functionoTax evaders given no weight in the social welfare functionnExpected marginal cost of cheating = penalty rate * probability of detectionnprobability of detection = f(resources devoted to tax administrationndraconian v just retribution penalties
