税收筹划财政学复件part three

我国税收收入规模年份税收收入(亿元)占GDP比重(%)19991031511.520001266012.820011517213.820021700414.120032046115.120042571816.120053086616.920063763618.0我国税收收入规模年份税收收入（亿元）占GDP比重（%）20063763718.020074944919.220085786219.220096310418.820107739019.420119572920.3201211074021.3201312000021.1AFrameworkforTaxAnalysisTeachingObjective

—ToprovideaframeworkforthinkingaboutpositiveandnormativeaspectsoftaxpoliciesBasicprinciplesoftaxation—Efficient—EquitablePart3Chapter14TaxationandeDistributionStatutoryIncidence—Indicateswhoislegallyresponsibleforatax.EconomicIncidence—Thechangeinthedistributionofrealeinducedbyatax.TaxShifting—Thedifferencebetweenstatutoryincidenceandeconomicincidence.TaxpayerTaxbearerTaxIncidence:GeneralRemarks1.OnlyPeopleCanBearTaxesFunctionalDistributionofe—Thewayeisdistributedamongpeoplewhentheyareclassifiedaccordingtotheinputstheysupplytotheproductionprocess.SizeDistributionofe—Thewaythattotaleisdistributedacrosseclasses.2.BothSourcesandUsesofeShouldBeConsidered3.IncidenceDependsonHowPricesAreDetermined4.IncidenceDependsontheDispositionofTaxRevenues5.MeasurementofTaxProgressiveness·Proportional—Ataxsystemunderwhichanindividual’saveragetaxrateisthesameateachlevelofe.·Progressive—Ataxsystemunderwhichanindividual’saveragetaxrateincreaseswithe.·Regressive—Ataxsystemunderwhichanindividual’saveragetaxratedecreaseswithe.·MarginalTaxRate—Theproportionofthelastdollarofetaxedbythegovernment.★Methodsofmeasuringtheprogressivenessofataxsystem1)Thegreatertheincreaseinaveragetaxratesaseincreasesthemoreprogressivethesystem.2)Ataxsystemismoreprogressiveifitselasticityoftaxrevenueswithrespecttoeishigher.PartialEquilibriumModelPartialEquilibriumModels—Modelsthatstudyonlyonemarketandignorepossiblespillovereffectsinothermarkets.1.UnitTaxesonCommodities

Unit

Tax—Ataxleviedasafixedamountperunitofcommoditypurchased.

TaxWedge—Thetax-induceddifferencebetweenthepricepaidbyconsumersandthepricereceivedbyproducers.

★Theincidenceofaunittaxisindependentofwhetheritisleviedonconsumersorproducers.

★Theincidenceofaunittaxdependsontheelasticitiesofsupplyanddemand.2.AdValoremTaxes

AdValorem

Tax—Ataxcomputedasapercentageofthepurchasevalue.Homework:Theeeffectsoftaxesonfactors.Theeeffectsofcommoditytaxationwithoutcompetition.级数全月应纳税所得额（元）税率(%)速算扣除数1不超45001010534500—90002055549000—35000251005535000—55000302755655000—80000355505780000以上4513505工资薪金所得税率表esExpendituresTaxliability（5%）Averagetaxrate1000800404%△1000△600△303%20001400703.5%RegressivecommoditytaxQ0PSDQuP0D1PgPnQ1Q0PSDQuP0D1PgPnQ1Q0PSDQuP0S1PgPnQ1★Theincidenceofaunittaxisindependentofwhetheritisleviedonconsumersorproducers.Taxispaidbyconsumers.Taxispaidbyproducers.DDSS1Po=PgQ1Q0(a)ED=∞PnQSS1(b)ED=0PgPo=PnSDD1Po=PnQ1Q0(c)ES=∞PgQSDD1(d)ES=0PnPo=PgQ0PSDQuP0D1PgPnQ1ED＜ESChapter15TaxationandEfficiency

ExcessBurden—Alossofwelfareaboveandbeyondtaxescollected,alsocalledwelfarecostordeadweightloss.ExcessBurdenDefined1.DefinitionEquivalentVariation—Achangeinethathasthesameeffectonutilityasachangeinthepriceofacommodity.ThebarleytaxmakesRuthworseoffbyanamountthatactuallyexceedstherevenuesitgenerates.Alumpsumtaxhasnoexcessburdenbecausetherevenueyieldofitequalsitsequivalentvariation.Aslongastheindifferencecurveshavetheusualshape,ataxthatchangesrelativepricesgeneratesanexcessburden.

2.QuestionsandAnswers

1)Iflumpsumtaxesaresoefficient,whyaren’ttheywidelyused?2)Arethereanyresultsfromwelfareeconomicsthatwouldhelpusunderstandwhyexcessburdensarise?3)Doesanetaxentailanexcessburden?MRSlb=MRTlb

MRSlc=MRTlcMRSbc=MRTbcMRSbc=MRTbc4)Ifthedemandforacommoditydoesnotchangewhenitistaxed,doesthismeanthatthereisnoexcessburden?pensatedresponse－E1toE2eEffect—E1toE3SubstitutionEffect(Compensatedresponse)—E3toE2CompensatedDemandCurve—Ademandcurvethatshowshowquantitydemandedvarieswithprice,holdingutilityconstant.ExcessBurdenMeasurementwithDemandCurves1.Measurementηiscompensatedpriceelasticityofdemand.εiscompensatedpriceelasticityofsupply.2.PreexistingDistortionsIfotherdistortionsexist,theincrementalexcessburdenofanewtaxdependsonitseffectsinothermarkets.TheoryoftheSecondBest—Inthepresenceofexistingdistortions,policiesinisolationwouldincreaseefficiencycandecreaseit,andviceversa.3.TheExcessBurdenofaSubsidySubsidyinducespeopletoconsumehousingservicesthatarevaluedatlessthantheirmarginalsocialcost.4.TheExcessBurdenofeTaxationDifferentialTaxationofInputs

Thedifferentialtaxationofinputscreatesanexcessburden,suchinputsareusually“toolittle”intaxedactivitiesand“toomuch”inuntaxedactivities.

U1U2U3U4消费者剩余税收两者之和EB

8642P0=35310909t1=2P1=531004481

t2=4P2=710001454t3=6P3=900000009Chapter16EfficientandEquitableTaxationOptimalCommodityTaxation

1.ASimpleModel

w(T-l)=PxX+PyYwT=PxX+PyY+wlTaxX,Yandleisureatthesameadvaloremrate,t.wT=(1+t)PxX+(1+t)PyY+(1+t)wlNeutralTaxation—Taxingeachgoodatthesamerate.

2.TheRamseyRule

marginalexcessburden=△X

marginaltaxrevenue=X1－△X

Sotheconditionforminimizingoverallexcessburdenis

RamseyRule—Tominimizetotalexcessburden,taxratesshouldbesetsothatthetax-inducedpercentagereductioninthequantitydemandedofeachcommodityisthesame.InverseElasticityRule—Forgoodsthatareunrelatedinconsumption,efficiencyrequirethattaxratesbeinverselyproportionaltoelasticities.1)AReinterpretationoftheRamseyRule2)TheCorlett-HagueRuleWhentherearetwocommodities,efficienttaxationrequirestaxingthecommoditythatiscomplementarytoleisureatarelativelyhighrate.3.EquityConsiderationsVerticalEquity—Distributingtaxburdensfairlyacrosspeoplewithdifferentabilitiestopay.4.Summary5.Application:TaxationofthefamilyOptimaleTaxation1.Edgeworth’sModelTaxesshouldbesetsothattheafter-taxdistributionofeisasequalaspossible.Thisimpliesaradicallyprogressivetaxstructure.2.ModernStudiesRevenues=–α+t×eLineareTaxSchedule(FlateTax)—Ataxscheduleforwhichthemarginaltaxrate