公共财政学教学课件：Chapter_14 Taxation and Income Distribution

1、14-1Part 4 Framework for Tax AnalysisoCh 14 Taxation and Income DistributionoCh 15 Taxation and EfficiencyoCh 16 Efficient and Equitable Taxation14-2o五分钟让你知道中国的税收 1o贾康：间接税比重高为中国税收之痛 o中国税收痛苦指数全球第二 卖一头猪15种税o西方国家个税制度复杂 中国综合税收较重 o全国减税税收仍猛增 “隐性”税收惊人 o财税改革系列报告之税制改革:分税制改革的下半场McGraw-Hill/IrwinCopyright 2008

2、 by The McGraw-Hill Companies, Inc. All rights reserved.CHAPTER 1414-4Sections:oTax Incidence: General RemarksoPartial Equilibrium ModelsoGeneral Equilibrium ModelsoConclusions14-5VocabularyoStatutory Incidence oEconomic IncidenceoTax ShiftingoPartial Equilibrium Models 14-6Tax Incidence: General Re

3、marksoAre you taxpayer?oOnly people can bear taxesnFunctional distribution of incomenSize distribution of incomeoBoth sources and uses of income should be considerednThe uses of income sidenThe source of income side 14-7oSome Useful Distinctions and Examples factor taxes and commodity taxes taxes be

4、ing applied to firms as either buyers or sellers taxes being applied to housholds as either buyers or sellers (expenditure tax, income tax; excise tax, payroll tax) ad valorem tax &. unit tax direct &. indirect tax (tax shifting)Tax Incidence: General Remarks14-8Tax Incidence: General RemarksoIncide

5、nce depends on how prices are determinednWho really bears a taxnTime dimension: short-run v.s. long-runoIncidence depends on the disposition of tax revenuesnBalanced-budget tax incidencenDifferential tax incidencenLump-sum taxnAbsolute tax incidence14-9Tax Progressiveness Can Be Measured in Several

6、WaysoAverage tax rate versus marginal tax rateoProportional tax systemoProgressive tax systemoRegressive tax systemo中华人民共和国个人所得税法Tax Liabilities under a hypothetical tax systemIncomeTax LiabilityAverage Tax RateMarginal Tax Rate$2,000-$200-0.100.2 3,000000.25,0004000.080.210,0001,4000.140.230,0005,4

7、000.180.214-10Measuring How Progressive a Tax System isvIITITI1101100vTTTIII210010014-11Measuring How Progressive a Tax System is A Numerical ExamplevIITITI1101100vTTTIII2100100.0002510008003001000200800.0003100080036010002408002 03002002001000800800.2 03602402401000800800.14-12Unit Taxes on Commodi

8、tiesoThe incidence of a unit tax is independent of whether it is levied on consumers or producers oThe incidence of a unit tax depends on the elasticities of supply and demandoThe cigarette tax debate14-13Before TaxAfter TaxConsumers PaySuppliers Receive$1.40$1.00$1.20$1.20D0S0D1S1Partial Equilibriu

9、m ModelsQuantity$14-14DXSSXDXPerfectlyInelasticSupplyQuantity$14-150.60.811.21.41.61.822.22.42.6012345678DXSSXDXPerfectlyElasticSupplyQuantity$14-16Ad Valorem TaxesPounds of food per yearPrice per Pound of foodDfSfQ0QmQrP0PmPrDf14-17Taxes on FactorsoThe Payroll TaxoCapital Taxation in a Global Econo

10、myo农民工喊“加工资”，企业承诺缴“五金”？谈不拢！14-18The Payroll TaxHours per yearWage rate per hourDLSLL0 = L1wg = w0PrDLwn14-19Commodity Taxation without CompetitionoMonopolyoOligopoly14-20MonopolyX per year$DXMRXATCXMXXX0P0ATC0abcdEconomicProfitsDXMRXPnigfhX1EconomicProfitsafter unittax14-21Profits TaxesoEconomic pro

11、fitoPerfect competitionoMonopolyoMeasuring economic profit14-22Tax Incidence and CapitalizationPR = $R0 + $R1/(1 + r) + $R2/(1 + r)2 + + $RT/(1 + r)TPR = $(R0 u0) + $(R1 u1)/(1 + r) + $(R2 u2)/(1 + r)2 + + $(RT uT)/(1 + r)Tu0 + u1/(1 + r) + u2/(1 + r)2 + + uT/(1 + r)TCapitalization14-23General Equil

12、ibrium ModelsoPartial equilibrium oGeneral equilibrium14-24Tax Equivalence RelationstKF = a tax on capital used in the production of foodtKM = a tax on capital used in the production of manufacturestLF = a tax on labor used in the production of foodtLM = a tax on labor used in the production of manu

13、facturestF = a tax on the consumption of foodtM = a tax on consumption of manufacturestK = a tax on capital in both sectorstL = a tax on labor in both sectorst = a general income tax14-25Tax Equivalence RelationsoPartial factor taxestKFandtLFare equivalent totFandandandtKMandtLMare equivalent totMar

14、eareareequivalentequivalentequivalenttotototKandtLare equivalent totSource: McLure 1971.14-26The Harberger ModeloAssumptionsnTechnologyoElasticity of substitutionoCapital intensiveoLabor intensivenBehavior of factor suppliersnMarket structurenTotal factor suppliesnConsumer preferencesnTax incidence

15、framework14-27Analysis of Various TaxesoCommodity tax (tF)oIncome tax (t)oGeneral tax on labor (tL)oPartial factor tax (tKM)nOutput effectnFactor substitution effect14-28Some QualificationsoDifferences in individuals tastesoImmobile factorsoVariable factor supplies14-29An Applied Incidence StudyIncome CategoryAverage Federal Tax RateShare of Federal TaxesLowest Quintile 5.6%1.1%Second Quintile12.15.2Third Quintile15.710.3Fourth Quintile19.819.0Highest Quintile26.564.2All Quintiles21.6100.0Top 1%31.221.3Source: Congress