14政府税收和支出

1、2021-6-13武汉大学经济学系李雪松1 政府税收和支出政府税收和支出 2021-6-13武汉大学经济学系李雪松2 第一节政府对经济的控制第一节政府对经济的控制 一、政府的政策工具一、政府的政策工具 1、对收入、商品和服务的税收。 2、在某些商品或劳务（如道路、教育和治 安）领域中的支出以及为个人提供资源的 转移支付（社会保障和医疗保障补贴）。 3、管制或者控制措施，用以指导人们从事 或减少某些经济活动。 2021-6-13武汉大学经济学系李雪松3 二、政府的职能二、政府的职能 1、提高经济效率 弥补市场失灵 2、减少经济不公平 3、通过宏观经济政策稳定经济 4、执行国际经济政策 （1）减少

2、贸易壁垒 （2）执行援助计划 （3）协调宏观经济政策 （4）保护全球环境 2021-6-13武汉大学经济学系李雪松4 三、公共选择理论三、公共选择理论 运用经济学的方法来研究政府如何运作。 1、集体选择的规则 （1）一致同意规则 （2）多数规则 （3）加权规则 （4）否决规则 2、最优的集体选择规则 （1）成本模型 （2）概率模型 2021-6-13武汉大学经济学系李雪松5 3、政府官员制度的效率 （1）缺乏竞争 （2）机构庞大 （3）成本昂贵 提高效率的方法： （1）公共部门权力分散化。 （2）由私人部门承包公共服务的供给。 （3）在公共部门和私人部门之间展开竞争 2021-6-13武汉大学

3、经济学系李雪松6 多数规则的困境： （1）康多塞投票悖论 The Condorcet Paradox occurs when the majority rule fails to produce transitive preferences for society. 狭义的结论是当有两种以上的选择时，确定议程 （即投票的顺序）对结果产生重大影响。 广义的结论是多数投票通过本身并没有告诉我们 社会真正想要什么样的结果。 （2）阿罗不可能定理 在某些假设条件下，没有一种方案能把个人偏好 加总为一组正确的社会偏好。 Arrows impossibility theorem is a mathemat

4、ical result which shows that, under certain conditions, there is no scheme for aggregating individual preferences into a valid set of social preferences. 2021-6-13武汉大学经济学系李雪松7 （3）中值选民定理 如果要选民沿着一条线选一个点，且每个选民都 想选离他最偏好的点最近的点，那么多数原则将 选出中值选民最偏好的点。 The median voter theorem is a mathematical result that sh

5、ows that if voters are choosing a point along a line and each voter wants the point closest to his most preferred point, then majority rule will pick the most preferred point of the median voter. 2021-6-13武汉大学经济学系李雪松8 第二节税收的经济学问题第二节税收的经济学问题 一、税收原则一、税收原则 1、受益原则（Benefit Principle）和支付能力原则 （Ability-to-p

6、ay Principle） 受益原则：个人缴纳的税额应与他们从政府计划中 得到的利益成比例。 The benefits principle is the idea that people should pay taxes based on the benefits they receive from government services. 支付能力原则：人们纳税的数额应与其收入或财富 相对应。财富或收入越多所纳的税就应当越高 The ability-to-pay principle is the idea that taxes should be levied on a person acc

7、ording to how well that person can shoulder the burden. 2021-6-13武汉大学经济学系李雪松9 2、横向公平（Horizontal Equity）和纵向公平 （Vertical Equity） （1）横向公平原则要求支付能力相等的纳税人应 当交纳相等的税款。 Horizontal equity is the idea that taxpayers with similar abilities to pay taxes should pay the same amounts. 横向公平原则其实已经内在包含普遍征税的观念。 案例：横向平等

8、和结婚税。 （2）纵向公平原则要求支付能力不相等的纳税人 应当交纳不相等的税款，即支付能力较高者应当按 照公平观念交纳较多的税款。 Vertical equity is the idea that taxpayers with a greater ability to pay taxes should pay larger amounts. 2021-6-13武汉大学经济学系李雪松10 （3）努力贯彻纵向公平原则更为重要：因为实行 纵向公平原则，特别适合于政府分配那些具有收 入再分配性质的支出的负担。 3、税收中的实用主义 （1）累进税和累退税 累进税：高收入家庭不仅要交更多的所得税，而 且其

9、纳税占收入的分额实际上也更高。 A progressive tax is one for which high-income taxpayers pay a larger fraction of their income than do low-income taxpayers. 比例税：所有纳税人按其收入的相同比例进行纳 税。 A proportional tax is one for which high-income and low- income taxpayers pay the same fraction of income. 2021-6-13武汉大学经济学系李雪松11 累退税：

10、低收入家庭的纳税占收入的分额要高于 高收入家庭。 A regressive tax is one for which high-income taxpayers pay a smaller fraction of their income than do low- income taxpayers. （2）直接税和间接税 直接税是对个人和企业征收的，如个人所 得税。 间接税是对商品和服务征收的，间接对个 人征收，如货物税、烟草税和汽油税等。 2021-6-13武汉大学经济学系李雪松12 4、主要的税种 （1）个人所得税 （2）社会保险税 （3）公司税 （4）消费税 （5）财产税 （6）其他税收

11、 2021-6-13武汉大学经济学系李雪松13 二、税收和效率二、税收和效率 1、无谓损失 2、管理负担 边际税率：增加一美元收入支付的额外税 收。 The marginal tax rate is the extra taxes paid on an additional dollar of income. 平均税率：支付的总税收除以总收入。 The average tax rate is total taxes paid divided by total income. 定额税：对每个人等量征收的税收。 2021-6-13武汉大学经济学系李雪松14 The Effects of a Tax

12、. Price 0 QuantityQuantity without tax Supply Demand Price without tax Quantity with tax Size of tax Price sellers receive 2021-6-13武汉大学经济学系李雪松15 Tax Revenue. Price 0 QuantityQuantity without tax Supply Demand Price sellers receive Quantity with tax Size of tax (T) Quantity sold (Q) Tax Revenue (T x

13、 Q) 2021-6-13武汉大学经济学系李雪松16 How a Tax Affects Welfare. Quantity0 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 PSPrice sellers receive = 2021-6-13武汉大学经济学系李雪松17 Changes in Welf

14、are from a Tax Without TaxWith TaxChange Consumer SurplusA + B + CA- (B + C) Producer SurplusD + E + FF- (D + E) Tax RevenuenoneB + D+ (B + D) Total SurplusA + B + C + D + E + FA + B + D + F- (C + E ) The area C+E shows the fall in total surplus and is the deadweight loss of the tax. 2021-6-13武汉大学经济

15、学系李雪松18 The Deadweight Loss. Reduction in quantity due to the tax Quantity0 Price Demand Supply Q1 PB PS Q2 Size of tax Lost gains from trade Cost to sellers Value to buyers 2021-6-13武汉大学经济学系李雪松19 Determinants of Deadweight Loss What determines whether the deadweight loss from a tax is large or smal

16、l? uThe magnitude of the deadweight loss depends on how much the quantity supplied and quantity demanded respond to changes in the price. uThat, in turn, depends on the price elasticities of supply and demand. 2021-6-13武汉大学经济学系李雪松20 Tax Distortions and Elasticities. Quantity Price Demand Supply 0 Wh

17、en supply is relatively inelastic, the deadweight loss of a tax is small. Size of tax (a) Inelastic Supply 2021-6-13武汉大学经济学系李雪松21 Tax Distortions and Elasticities. (b) Elastic Supply Quantity Price Demand Supply 0 Size of tax When supply is relatively elastic, the deadweight loss of a tax is large.

18、2021-6-13武汉大学经济学系李雪松22 Tax Distortions and Elasticities. (c) Inelastic Demand Quantity Price Demand Supply 0 When demand is relatively inelastic, the deadweight loss of a tax is small. Size of tax 2021-6-13武汉大学经济学系李雪松23 Tax Distortions and Elasticities. (d) Elastic Demand Quantity Price Demand Suppl

19、y 0 Size of tax When demand is relatively elastic, the deadweight loss of a tax is large. 2021-6-13武汉大学经济学系李雪松24 Deadweight Loss and Tax Revenue as Taxes Vary With each increase in the tax rate, the deadweight loss of the tax rises even more rapidly than the size of the tax. 2021-6-13武汉大学经济学系李雪松25 D

20、eadweight Loss and Tax Revenue. (a) Small Tax PB QuantityQ20Q1 Demand Supply Tax revenue PS Deadweight loss 2021-6-13武汉大学经济学系李雪松26 Deadweight Loss and Tax Revenue. (b) Medium Tax Demand Supply Tax revenue PB QuantityQ20 Price Q1 PS Deadweight loss 2021-6-13武汉大学经济学系李雪松27 Deadweight Loss and Tax Reven

21、ue. (c) Large Tax Tax revenue PB QuantityQ20 Price Q1 Demand Supply PS Deadweight loss 2021-6-13武汉大学经济学系李雪松28 Deadweight Loss and Tax Revenue uFor the small tax, tax revenue is small. uAs the size of the tax rises, tax revenue grows. uBut as the size of the tax continues to rise, tax revenue falls because the higher tax reduces the size of the market. 2021-6-13武汉大学经济学系李雪松29 Deadweight Loss and Tax Revenue Vary with the Size of the Tax. (a) Deadweight Loss Deadweight Loss 0 Tax Size 2021-6-13武汉大学经济学系李雪松30 Deadweight Loss