【正文】
Application: the Costs of Taxation 應(yīng)用:稅收的成本 Chapter 8 The Cost of Taxation 征稅的成本 ? How do taxes affect the economic wellbeing of market participants? – 稅收如何影響市場(chǎng)參與者的經(jīng)濟(jì)福利? ? It does not matter whether a tax on a good is levied on buyers or sellers of the good… the price paid by buyers rises, and the price received by sellers falls. – 對(duì)某商品征稅時(shí)由買(mǎi)者支付還是賣(mài)者支付其實(shí)無(wú)關(guān)緊要 ……結(jié)果都是買(mǎi)者支付的價(jià)格上升而賣(mài)者受到的價(jià)格下降。 The Effects of a Tax... 稅收的效應(yīng) Price 0 Quantity Quantity without tax Supply Demand Price without tax Price buyers pay Quantity with tax Size of tax Price sellers receive The Effects of a Tax ? A tax places a wedge between the price buyers pay and the price sellers receive. – 稅收在買(mǎi)者支付的價(jià)格和賣(mài)者收到的價(jià)格之間打入一個(gè)楔子。 ? Because of this tax wedge, the quantity sold falls below the level that would be sold without a tax. – 因?yàn)檫@個(gè)稅收楔子,銷(xiāo)售量下降到?jīng)]有稅收是的銷(xiāo)售水平之下。 ? The size of the market for that good shrinks – 這個(gè)商品的市場(chǎng)規(guī)模因之萎縮。 Tax Revenue T = the size of the tax Q = the quantity of the good sold T?Q = the government’s tax revenue Tax Revenue... Price 0 Quantity Quantity without tax Supply Demand Price sellers receive Quantity with tax Size of tax (T) Quantity sold (Q) Tax Revenue (T x Q) Price buyers pay How a Tax Affects Welfare... Quantity 0 Price Demand Supply Q1 A B C F D E Q2 Tax reduces consumer surplus by (B+C) and producer surplus by (D+E) Tax revenue = (B+D) Deadweight Loss = (C+E) Price buyers pay = PB P1 Price without tax = PS