无谓损失和税收收入 无谓损失和税收收入随税收规模的变动 Deadweight Loss and Tax Revenue Deadweight Loss and Tax Revenue Vary with the Size of the Tax. ◆当小额税时,税收收入小 (a)无谓损失 For the small tax, tax revenue is smal eadweight LOss ◆当税收规模增加时,税收收入增加。 Loss As the size of the tax rises, tax revenue grows. ◆但是 模继续增加时,税收收入 减少 税率减小市场的规模 of the tax continues to rise lls because the higher tax reduces the size of the market 税收频棋 Tax Size 无谓损失和税收收入随税收规模的变动 无谓损失和税收收入随税收变动而变动 Deadweight Loss and Tax Revenue Deadweight loss and tax Revenue Vary with the Size of the Tax. Vary with the Size of the Tax (b)收入 Revenue ◆随着税收规模提高,税收的无谓损失迅遠扩大 (拉弗曲线 size ncreases, its deadweight the Laffer curve) oss quickly gets larger. ◆与此相比,随着税收规模提高,税收收入先增 减小。 By contrast, tax revenue first rises with the size market shrinks so much that tax revenue starts 税收规祺 Tax Size2 拉弗曲线和供应学派经济学 总结 The Laffer curve and Summary Supply-Side Economics ◆一种物品的税收减少了该物品买者与 ◆拉弗曲线描述了税率和税收收入之间的关系 卖者的福利,而且,消费者和生产者 The Laffer curve depicts the relations between tax rates and tax revenue 剩余的减少通常超过了政府筹集到的 收入 庭专源慢姿数加烫参型忙有可能 A tax on a good reduces the welfare of buyers and sellers of the good. And th upply-side economics refers to the views of reduction in consumer and producer Reagan and Laffer who proposed that a tax cut surplus usually exceeds the revenues would induce more people to work and raised by the government. have the potential to increase tax revenues.5 25 无谓损失和税收收入 Deadweight Loss and Tax Revenue ‹当小额税时，税收收入小。 For the small tax, tax revenue is small. ‹当税收规模增加时，税收收入增加。 As the size of the tax rises, tax revenue grows. ‹但是当税收规模继续增加时，税收收入 减少，因为高税率减小市场的规模。 But as the size of the tax continues to rise, tax revenue falls because the higher tax reduces the size of the market. 26 无谓损失和税收收入随税收规模的变动 Deadweight Loss and Tax Revenue Vary with the Size of the Tax... (a) 无谓损失 Deadweight Loss 无谓损失 Deadweight Loss 0 税收规模Tax Size 27 无谓损失和税收收入随税收规模的变动 Deadweight Loss and Tax Revenue Vary with the Size of the Tax... (b) 收入 Revenue (拉弗曲线 the Laffer curve) 税收收入 Tax Revenue 0 税收规模Tax Size 28 无谓损失和税收收入随税收变动而变动 Deadweight Loss and Tax Revenue Vary with the Size of the Tax ‹随着税收规模提高，税收的无谓损失迅速扩大 As the size of a tax increases, its deadweight loss quickly gets larger. ‹与此相比，随着税收规模提高，税收收入先增 加，然后随着税收规模越来越大，市场收缩非 常之大，以至于税收收入开始减小。 By contrast, tax revenue first rises with the size of a tax; but then, as the tax gets larger, the market shrinks so much that tax revenue starts to fall. 29 拉弗曲线和供应学派经济学 The Laffer Curve and Supply-Side Economics ‹拉弗曲线描述了税率和税收收入之间的关系 The Laffer curve depicts the relationship between tax rates and tax revenue. ‹供应学派经济学指的是里根和拉弗的观点，他 们建议减税会鼓励更多的人工作，由此有可能 增加税收。 Supply-side economics refers to the views of Reagan and Laffer who proposed that a tax cut would induce more people to work and thereby have the potential to increase tax revenues. 30 总结 Summary ‹一种物品的税收减少了该物品买者与 卖者的福利，而且，消费者和生产者 剩余的减少通常超过了政府筹集到的 收入。 A tax on a good reduces the welfare of buyers and sellers of the good. And the reduction in consumer and producer surplus usually exceeds the revenues raised by the government