andGovernmentIntervention(M-Grow-Hill,微观经济

Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/IrwinTaxationandGovernmentInterventionChapter7Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-2LaugherCurveTwoeconomistsmeetonthestreet.Q.How’syourwife?A.Relativetowhat?Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-3TaxationandGovernmentMostpeopledisliketaxes.Forgovernmenttooperate,itmusttax.Forthemarkettowork,itneedsgovernment.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-4HowMuchShouldGovernmentTax?Inordertoanswerthis,wemustknowthecostsandbenefitsoftaxation.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-5HowMuchShouldGovernmentTax?Frompreviouschaptersweknowthatgovernment’srolesinclude:Providingastablesetofinstitutionsandrules.Promotingeffectiveandworkablecompetition.Correctingforexternalities.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-6HowMuchShouldGovernmentTax?Frompreviouschaptersweknowthatgovernment’srolesinclude:Creatinganenvironmentthatfosterseconomicstabilityandgrowth.Providingpublicgoods.Adjustingforundesirablemarketresults.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-7TheCostsofTaxationThecostsoftaxationinclude:ThedirectcostoftherevenuepaidtogovernmentThelossofconsumerandproducersurpluscausedbythetaxThecostofadministeringthetaxcodes.SeeFigure7-1.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-8TheCostsofTaxationWhengovernmentraisestaxes,thereisalossofconsumerandproducersurplusthatisnotgainedbygovernment.Thisisknownasdeadweightloss.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-9TheCostsofTaxationGraphicallythedeadweightlossisshownonasupply-demandcurveasthewelfarelosstriangle.Thewelfarelosstriangle–ageometricrepresentationofthewelfarelossintermsofmisallocatedresourcescausedbyadeviationfromasupply-demandequilibrium.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-10TheCostsofTaxationS1P1–tQuantityPriceP0Q0P1Q1ProducersurplusS0DemandConsumersurplusDeadweightlosstaxCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-11TheCostsofTaxationThereareothercostsoftaxation.Resourcesmustbedevotedbythegovernmenttoadministerthetaxcodesandbycitizensandbusinessestocomplywithit.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-12TheCostsofTaxationPayrollaccountinghasbecomesoonerous,businesseslargeandsmalloftenpaypayroll-accountingfirmstokeepupwithchangingfederalandstatepayrollrulesandactuallyissuepaychecksfortheirclients’employees.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-13TheBenefitsofTaxationThebenefitsoftaxationarethegoodsandservicesthatgovernmentprovides.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-14TheBenefitsofTaxationSomeofthesebenefitsarethepartofthebasicinstitutionalstructureofamarketeconomythatallowsittoworkefficiently.Thebasiclegalsystemisanexample.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-15TheBenefitsofTaxationStillothersbenefitstakeonthequalitiesofapublicgood–nationaldefense,forexample.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-16TheBenefitsofTaxationOthersbenefitsareprovidedforreasonsofequityorbecausetheyprovidepositiveexternalities.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-17TheBenefitsofTaxationThepolicydebateaboutthebenefitsoftaxationgenerallyfocusesongoodsthatcouldbesuppliedbythemarketbutarepubliclysupplied.Educationandhealthcareareexamples.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-18TheBenefitsofTaxationMeasuringthebenefitsofthesegoodsisdifficultsincetheyarenotprovidedinamarketsetting.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-19TwoPrinciplesofTaxationCopyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-20TwoPrinciplesofTaxationThebenefitprinciplestatesthattheindividualswhoreceivethebenefitofthegoodorserviceshouldpaythetaxnecessarytosupplythegood.Examplesaregasolinetaxesandairporttaxes,bothpaidbytravelers.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-21TwoPrinciplesofTaxationTheability-to-payprinciplestatesthatindividualswhoaremostabletobeartheburdenofthetaxshouldpaythetax.Thebestexampleofthisisaprogressivetax,suchastheU.S.incometax.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-22DifficultyofApplyingthePrinciplesofTaxationTheprinciplesoftaxationaredifficulttoapply.Thetwoprinciplesoftenconflict.Copyright©2001byTheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/Irwin7-23DifficultyofApplyingthePrinciplesofTaxationInfundinghealthcare,forexample,thepoorshouldp