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CHAPTER 14 TAXATION AND INCOME DISTRIBUTION McGraw-Hill/Irwin Copyright ? 2008 by The McGraw-Hill Companies, Inc. All rights reserved. Vocabulary ? ? ? Statutory Incidence Economic Incidence Tax Shifting ? Partial Equilibrium Models 14-2 Tax Incidence: General Remarks ? Only people can bear taxes ? ? Functional distribution of income Size distribution of income ? ? ? Both sources and uses of income should be considered Incidence depends on how prices are determined Incidence depends on the disposition of tax revenues ? ? ? ? Balanced-budget tax incidence Differential tax incidence Lump-sum tax Absolute tax incidence 14-3 Tax Progressiveness Can Be Measured in Several Ways ? Average tax rate versus marginal tax rate Proportional tax system ? ? ? Progressive tax system Regressive tax system Tax Liabilities under a hypothetical tax system Income Tax Average Marginal Liability Tax Rate Tax Rate $2,000 -$200 -0.10 0.2 3,000 0 0 0.2 5,000 400 0.08 0.2 10,000 1,400 0.14 0.2 30,000 5,400 0.18 0.2 14-4 Measuring How Progressive a Tax System is v1 ? T1 I1 ? I1 ? I 0 T0 I0 v2 ? T1 ? T0 T0 I1 ? I 0 I0 14-5 Measuring How Progressive a Tax System is – A Numerical Example v1 ? T1 I1 ? I1 ? I 0 300 1000 T0 I0 v2 ? 200 800 T1 ? T0 T0 I1 ? I 0 I0 ? .00025 ? 1000 ? 800 ? .0003 ? 1000 ? 800 360 1000 240 800 2.0 ? 2.0 ? 300 ? 200 200 1000 ? 800 800 360 ? 240 240 1000 ? 800 800 14-6 2.60 $ Partial Equilibrium Models 2.40 2.20 2.00 1.80 1.60 1.40 1.20 1.00 0.80 0.60 0 1 2 3 4 Before Tax Consumers Pay Suppliers Receive $1.20 $1.20 After Tax $1.40 $1.00 S1 S0 D0 5 6 D1 7 14-78 Quantity 2.6 2.4 2.2 2 1.8 1.6 1.4 1.2 1 0.8 0.6 0 1 2 3 4 5 6 7 $ SX S Perfectly Inelastic D ’ Supply X DX 14-88 Quantity 2.6 2.4 2.2 2 1.8 1.6 1.4 1.2 1 0.8 0.6 0 1 2 3 4 5 6 7 $ S Perfectly Elastic Supply SX DX’ DX 14-98 Quantity Ad Valorem Taxes Price per Pound of food Sf Pr P0 Pm Df Df’ Qr Q0 Qm Pounds of food per year 14-10 Taxes on Factors ? ? The Payroll Tax Capital Taxation in a Global Economy 14-11 Commodity Taxation without Competition ? ? Monopoly Oligopoly 14-12 Profits Taxes ? ? ? ? Economic profit Perfect competition Monopoly Measuring economic profit 14-13 Tax Incidence and Capitalization PR = $R0 + $R1/(1 + r) + $R2/(1 + r)2 + … + $RT/(1 + r)T PR’ = $(R0 – u0) + $(R1 – u1)/(1 + r) + $(R2 – u2)/(1 + r)2 + … + $(RT – uT)/(1 + r) u0 + u1/(1 + r) + u2/(1 + r)2 + … + uT/(1 + r)T Capitalization 14-14 Gener



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