Chap014.ppt

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1、CHAPTER14TaxationandIncomeDistributionCopyright©2010bytheMcGraw-HillCompanies,Inc.Allrightsreserved.McGraw-Hill/IrwinVocabularyStatutoryIncidenceEconomicIncidenceTaxShiftingPartialEquilibriumModels0TaxIncidence:GeneralRemarksOnlypeoplecanbeartaxesFunctionaldistributionof

2、incomeSizedistributionofincomeBothsourcesandusesofincomeshouldbeconsideredIncidencedependsonhowpricesaredeterminedIncidencedependsonthedispositionoftaxrevenuesBalanced-BudgettaxincidenceDifferentialtaxincidenceLump-sumtaxAbsolutetaxincidenceTaxProgressivenessCanBeMeasure

3、dinSeveralWaysAveragetaxrateversusmarginaltaxrateProportionaltaxsystemProgressivetaxsystemRegressivetaxsystemTaxLiabilitiesunderahypotheticaltaxsystemIncomeTaxLiabilityAverageTaxRateMarginalTaxRate$2,000-$200-0.100.23,000000.25,0004000.080.210,0001,4000.140.230,0005,4000

4、.180.2MeasuringHowProgressiveaTaxSystemIsMeasuringHowProgressiveaTaxSystemis–ANumericalExampleBeforeTaxAfterTaxConsumersPaySuppliersReceive$1.40$1.00$1.20$1.200D0S0D1S1PartialEquilibriumModelsQuantity$14-70DXSSXDX’PerfectlyInelasticSupplyQuantity$14-80DXSSXDX’Perfectly

5、ElasticSupplyQuantity$14-9AdValoremTaxesPoundsoffoodperyearPriceperPoundoffoodDfSfQ0QmQrP0PmPrDf’TaxesonFactorsThePayrollTaxCapitalTaxationinaGlobalEconomyThePayrollTaxHoursperyearWagerateperhourDLSLL0=L1wg=w0PrDL’wnCommodityTaxationwithoutCompetitionMonopolyOligopoly

6、MonopolyXperyear$DXMRXATCXMXXX0P0ATC0abcdEconomicProfitsDX’MRX’PnigfhX1EconomicProfitsafterunittaxProfitsTaxesEconomicprofitPerfectcompetitionMonopolyMeasuringeconomicprofitTaxIncidenceandCapitalizationPR=$R0+$R1/(1+r)+$R2/(1+r)2+…+$RT/(1+r)TPR’=$(R0–u0)+$(R1–u1)/(1+r

7、)+$(R2–u2)/(1+r)2+…+$(RT–uT)/(1+r)u0+u1/(1+r)+u2/(1+r)2+…+uT/(1+r)TCapitalizationGeneralEquilibriumModelsPartialequilibriumGeneralequilibriumTaxEquivalenceRelationstKF=ataxoncapitalusedintheproductionoffoodtKM=ataxoncapitalusedintheproductionofmanufacturestLF=ataxonlabor

8、usedintheproductionoffoodtLM=ataxonlaborusedintheproductionofmanufacturestF=ataxontheconsumptionoffoodt