乔纳森·格鲁伯-财政学（第五版）gruber_5e_lecture_slides_ch20.pptxVIP

Copyright ? 2010 Worth Publishers 20Heather Luea and Dan SacksP R E P A R E D B Y20.1 Taxation and Economic Efficiency20.2 Optimal Commodity Taxation20.3 Optimal Income Taxes20.4 Tax-Benefit Linkages and the Financing of Social Insurance Programs20.5 ConclusionTax Inefficiencies and Their Implications for Optimal Taxation 20IntroductionArnold Harberger, one of the pioneers of the general equilibrium tax incidence model, wrote of his experience in Indonesia, where cars are taxed more heavily than motorcycles. “Three-wheel cycles were converted, by artful additions, into virtual buses, or at least taxis. Sometimes a single bench was added, with the passenger looking backward. Other times the cycle was stretched at the back, with two benches going down each side, and maybe even with an extra little running board cutting laterally across the rear (where the rear bumper of the car would be). I must say I was truly astounded when I saw my first eight-passenger motorcycle.”This example highlights a simple fact: markets do not take taxes lying down. If there is some action that market participants can undertake to minimize the burden of taxation, they will do so. 20Taxation and Economic EfficiencyUsually, the market produces efficient outcomes.Taxes interfere in the market and reduce efficiency.People substitute away from the taxed product, using less-efficient alternatives.Eight-person motorcycles in IndonesiaSome taxes have much larger efficiency costs than others. BCPrice pergallon (P)Quantity inbillions ofgallons (Q)0S1D1P1 = $1.50Q1 = 100S2ETax =$0.50Q2 = 90P2 = $1.80P3 = $1.30FGDATaxation and Economic Efficiency: Graphical Approach20.1Deadweight loss, DWLA tax is imposed, and supply shifts from S1 to S2. Deadweight loss occurs—triangle BAC. 20.1Taxation and Economic EfficiencyAbsent taxes:price = social marginal benefit = social marginal costThe tax drives a wedge between SMB and SMC, preventing mutually beneficial trades from occurring.The units between 90 and 10