Application: The Costs of Taxation应用: 税收的成本Chapter 8Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Application: The Costs of TaxationWelfare economics is the study of how the allocation of resources affects economic well-being.uBuyers and sellers receive benefits from taking part in the market. uThe equilibrium in a market maximizes the total welfare of buyers and sellers. Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.应用: 收税的成本福利经济学研究资源配置如何影 响经济福利 。n买者和卖者可以从参与市场活动中获得利 益。u市场均衡可以使买者和卖者的总利益最大 化。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.THE DEADWEIGHT LOSS OF TAXATION 税收的无谓损失 How do taxes affect the economic well- being of market participants?税收如何影响市场参 与者的经济福利?Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.THE DEADWEIGHT LOSS OF TAXATIONIt does not matter whether a tax on a good is levied on buyers or sellers of the goodthe price paid by buyers rises, and the price received by sellers falls.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收的无谓损失一种物品的税收是向买 者征收还是向卖者征收 是不重要的，结果都是买者支付的价格上升 ，而卖者得到的价格下 降。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.The Effects of a Tax.Price0QuantityQuantity without taxSupplyDemandPrice without taxPrice buyers payQuantity with taxSize of taxPrice sellers receiveHarcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收效应价格0数量税前的需求量供给需求没有税收时的价格买者支付的价格税后的需求 量税收规模卖者得到的价格Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.How a Tax Affects Market ParticipantsuA tax places a wedge between the price buyers pay and the price sellers receive. uBecause of this tax wedge, the quantity sold falls below the level that would be sold without a tax.uThe size of the market for that good shrinks.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收如何影响市场参与者u税收在买者支付的价格和卖者得到的 价格之间打入了一个楔子。 u由于这种税收楔子，销售量低于没有 税收时应该达到的水平。u对一种物品征税使这种物品的市场规 模收缩。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Tax Revenue 税收收入T = the size of the tax T=税收规模Q = the quantity of the good soldQ=物品销售量TQ = the governments tax revenueTXQ=政府的总税收收入Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Tax Revenue.Price0QuantityQuantity without taxSupplyDemandPrice sellers receiveQuantity with taxSize of tax (T)Quantity sold (Q)Tax Revenue (T x Q)Price buyers payHarcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收收入.价格0数量税前数量供给需求卖者得到的价格税后数量税收规模 (T)销售量 (Q)税收收入 (T x Q)买者支付的价格Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.How a Tax Affects Welfare.Quantity0PriceDemandSupplyQ1ABCFDEQ2Tax reduces consumer surplus by (B+C) and producer surplus by (D+E)Tax revenue = (B+D)Deadweight Loss = (C+E)Price buyers pay=PBP1Price without tax=PSPrice sellers receive=Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收如何影响福利.数量0价格需求供给Q1ABCFDEQ2征税减少了消费者剩余 (用面积B+C代表)和生产者剩余 (用面积D+E代表)税收 = (B+D)无谓损失 = (C+E)买者支 付的价 格=PBP1没有税收 时的价格=PS卖者得 到的价 格=Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.How a Tax Affects Market Participants税收如何影响市场参与者nChanges in Welfare 福利的变化 A deadweight loss is the fall in total surplus that results from a market distortion, such as a tax.无谓损失市场扭曲（比如收税）引 起的总剩余减少。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.How a Tax Affects WelfareWithout TaxWith TaxChangeConsumer 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.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收如何影响福利没有税收时有税收时变动消费者剩余A + B + CA- (B + C)生产者剩余D + E + FF- (D + E)税收收入无B + D+ (B + D)总剩余A + B + C + D + E + FA + B + D + F- (C + E )C+E 的面积表示总剩余减少，而且是税收的 无谓损失。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.How a Tax Affects WelfareThe change in total welfare includes:uThe change in consumer surplus,uThe change in producer surplus,uThe change in tax revenue.uThe losses to buyers and sellers exceed the revenue raised by the government.uThis fall in total surplus is called the deadweight loss.Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.税收如何影响福利总福利的变动包括：u消费者剩余的变动,u生产者剩余的变动,u税收收入的变动。u买者和卖者由税收受到的损失大于政 府筹集到的收入。u无谓损失税收引起的总剩余减少 。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.Deadweight Losses and the Gains from Trade无谓损失与贸易的好处Taxes cause deadweight losses because they prevent buyers and sellers from realizing some of the gains from trade.税收引起无谓损失是因为它使买者与卖者 不能实现某些贸易的好处。Harcourt, Inc. items and derived items copyright 2001 by Harcourt, Inc.The Deadweight Loss.Quantity0PriceDemandSupplyQ1PBPrice = P1 without taxP SQ2Size of taxLost gains from tradeCost to s