第一讲税收与收入分配.ppt

* * * Tax Analysis – use of economic theory to analyze impact of taxes Equity and Efficiency – how do taxes affect the distribution of income, how do taxes affect economic efficiency Statutory Incidence - who is legally responsible for tax (who writes the check) Economic Incidence – whose purchasing power is reduced by the tax Tax Shifting – extent that statutory and economic incidence differ Partial Equilibrium Models- look at a single market, appropriate when market for commodity is small relative to economy * Unit Tax on Commodities Consumer Pays $1.20 Producer receives $1.20 Tax on Consumers of $.40 per gallon D curve shifts down – D curve perceived by supplier-amount of money the supplier will receive Tax wedge – tax induced spread between price paid by consumer and price received by producer Tax on Producers of $.40/gal Draw new supply curve Consumer Pays $1.40 Producer receives $1.40 Economic incidence independent of statutory incidence * * * * * * * * * * * * * * * * 14-* McGraw-Hill/Irwin Copyright ? 2008 by The McGraw-Hill Companies, Inc. All rights reserved. 第一讲 税收和收入分配 税收与收入分配 法定归宿（Statutory Incidence） 经济归宿（Economic Incidence） 税收转嫁（Tax Shifting） 局部均衡模型（Partial Equilibrium Models） 0 税收归宿: 概述 只有人才能负担税收 功能收入分配（Functional distribution of income） 规模收入分配（Size distribution of income） 收入的来源和用途应同时考虑 税收归宿取决于价格是如何决定的 税收归宿取决于税收收入用途 平衡预算税收归宿（Balanced-budget tax incidence） 差别税收归宿（Differential tax incidence） 一次总付税（Lump-sum tax） 绝对税收归宿（Absolute tax incidence） 税收累进性可以用几种方法衡量 平均税率 （Average tax rate ） 边际税率 （Marginal tax rate） 比例税制 （Proportional tax system） 累进税制 （Progressive tax system） 累退税制 （Regressive tax system） Tax Liabilities under a hypothetical tax system Income Tax Liability Average Tax Rate Marginal Tax Rate $2,000 -$200 -0.10 0.2 3,000 0 0 0.2 5,000 400 0.08 0.2 10,000 1,400 0.14 0.2 30,000 5,400 0.18 0.2 对税制累进程度的衡量 对税制累进性的衡量——一个数值举例 局部均衡模型 局部均衡模型（Partial Equilibrium Models） 对商品课征单位税 单位税、含税价、不含税价、税收楔子 单位税的归宿与向生产者还是消费者征收无关 单