某公司税收管理代价与财务知识分析.pptx

第八章  税收的代价 ;在本章中，你将 ;在实现这些目的后，你应该能 ;Prologue;8.1 税收的无谓损失  THE DEADWEIGHT LOSS OF TAXATION;;8.1.1 税收如何影响市场参与者 How do taxes affect the market participants?;Tax Revenue;;8.1.1 税收如何影响市场参与者 How do taxes affect the market participants?;;Changes in Welfare from a Tax;How a Tax Affects Welfare;思考：为什么税收会引起无谓损失？;8.1.2 无谓损失与贸易的好处  DEADWEIGHT LOSSES AND THE GAINS FROM TRADE;The Deadweight Loss...;8. 2 无谓损失的决定因素  Determinants of Deadweight Loss;;;;;Determinants of Deadweight Loss;对上述结论的一点解释：;案例1：对劳动征税的无谓损失;劳动是否具有供给弹性？;;案例2：亨利·乔治和土地税;8. 3 无谓损失和税收收入随税收变动而变动 Deadweight Loss and Tax Revenue as Taxes Vary;Deadweight Loss and Tax Revenue...;Demand;;两个结论：;Deadweight Loss and Tax Revenue Vary with the Size of the Tax...;Deadweight Loss and Tax Revenue Vary with the Size of the Tax...;案例：拉伐曲线和供给学派;里根降低税率的结果：政府财政赤字;新闻摘录：乌克兰应该降低税率来增加税收收入吗？ ;补充知识：俄罗斯的休克疗法;补充案例：中国的收入所得税的不公平 ;结论：;Summary;Summary;Summary;Summary;小结——税收的代价;庇古税（ Pigou Tax）;6．;10．;9、春去春又回，新桃换旧符。在那桃花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。5月-215月-21Tuesday, May 25, 2021 10、人的志向通常和他们的能力成正比例。03:22:3403:22:3403:225/25/2021 3:22:34 AM 11、夫学须志也，才须学也，非学无以广才，非志无以成学。5月-2103:22:3403:22May-2125-May-21 12、越是无能的人，越喜欢挑剔别人的错儿。03:22:3403:22:3403:22Tuesday, May 25, 2021 13、志不立，天下无可成之事。5月-215月-2103:22:3403:22:34May 25, 2021 14、Thank you very much for taking me with you on that splendid outing to London. It was the first time that I had seen the Tower or any of the other famous sights. If Id gone alone, I couldnt have seen nearly as much, because I wouldnt have known my way about. 。25 五月 20213:22:34 上午03:22:345月-21 15、会当凌绝顶，一览众山小。五??? 213:22 上午5月-2103:22May 25, 2021 16、如果一个人不知道他要驶向哪头，那么任何风都不是顺风。2021/5/25 3:22:3403:22:3425 May 2021 17、一个人如果不到最高峰，他就没有片刻的安宁，他也就不会感到生命的恬静和光荣。3:22:34 上午3:22 上午03:22:345月-21