曼昆经济学原理第5版微观PPT第六章.ppt

* This case study shows students an interesting real-world example of the material they just learned. If you’re pressed for time, it is probably safe to skip it and let students read it on their own. It does not introduce any new concepts, and most students do not find it difficult to read. * Demand for yachts (and other luxury items) is price-elastic: if the price of yachts rises, rich consumers can easily avoid the tax by spending their millions on some other luxury item. Supply of yachts is less elastic, especially in the short run. It is difficult for the companies that build yachts to re-tool their factories and reeducate their workers to produce some other product. Hence, companies that build yachts pay most of the tax, and the rich pay relatively little of it. The same is true for taxes on other luxury items. * Recall one of the 10 principles from Chapter 1: Markets are usually a good way to organize economic activity. This means that, in absence of market failures (which we will learn more about in later chapters), the allocation of resources resulting from the free market equilibrium is optimal. Hence, government policies which alter this allocation tend to make the economy worse off. When we study market failures later, we will see that government policies can – in principle – improve on the market’s allocation of resources, and make society better off. First, though, we need to learn how to measure the impact of government policies like taxes on society’s well-being, as well as define what, exactly, we mean by “well-being.” This field of study, called “welfare economics,” is the topic of the following three chapters. 供给、需求与政府政策 * 弹性与税收归宿 案例 2： 需求相对于供给更富有弹性 P Q D S 税收 买者承担的税负 卖者承担的税负 没有税收时的价格 PD PS 买者相对于卖者更容易离开市场，因此卖者承担了大部分的税负 供给、需求与政府政策 * 案例研究：谁支付奢侈品税 在1990年，国会通过了一项针对游艇，私人飞机，皮衣，珠宝和豪华轿车这类物品的新的奢侈品税 税收的目的；增加富人的税收 但真正支付税收的人是谁？ 供给、需求与政府政策 * 案例研究：谁支付奢侈品税 游艇市场 P Q D S 税收 买者承担的税负 卖者承担的税负 PD PS 需求是富有弹性的 在短期内，供给缺乏弹性 因此，游艇工厂承担了大部分的税收