公共济学优税收optimal taxation jiepezhengjie.pdfVIP

Publiceconomics:

Optimaltaxation:

Howtominimizetheexcessburden?Optimaltaxation

Thelimitsoftaxation:Laffercurve.

Whotrulypaysthetax?Taxincidence

Relationshipbtw:Taxation,economicgrowth,andinequality

Optimaltaxation:

DEFINITION:definedastaxationthatminimizestheexcessburden,foragivenamountofrevenue

阴影部分就是excessburden

12

(pq)εt

Example:以消费税为例，商品A和商品B：ExcessBurden=2D

1212

(pq)εt+(pq)εt

AADAABBDBB

Totalexcessburden=22

从可以看出：EXCESSBURDEN和商品的弹性和税率有关

1．弹性越大，excessburden越大！

2．税率越高，excessburden越大！而且还是square的效应

前提理论:

1.Themostefficienttaxsystemsspreadtheburdenmostbroadly.有效的系统会匀开负

担。

2.Loadingtaxesontoonesourceleadstolargeexcessburden.

3.Theinefficiencyofanytaxisdeterminedbytheextenttowhichconsumersandproducerschange

theirbehaviortoavoidthetax.Itfollowsthatlesselasticgoodsaretaxedatahigherrate.当

的制定导致了消费者和生产者改变他们的行为而来避免时：inefficiency就发生了，所

以没有弹性的商品应该征收更高的税（反正你也不会跑呀对不对~~）

当εDA=εDB，两件商品的弹性一样时，税率也应该一样

但是一般情况下弹性都是不一样的。

SincetheDWLincreaseswithdemandelasticity,itisefficienttotaxmorethegoodswithlow

elasticity.

THERAMSEYRULEtε

ADB

=

tε

BDA

Taxratesshouldbeinverselyrelatedtodemand