哈维罗森_财政学(第八版)英文课件Chapter_16.ppt

CHAPTER 16  EFFICIENT AND EQUITABLE TAXATION Optimal Commodity Taxation The Ramsey Rule The Ramsey Rule continued A Reinterpretation of the Ramsey Rule The Corlett-Hague Rule In the case of two commodities, efficient taxation requires taxing commodity complementary to leisure at a relatively high rate Equity Considerations Equity implications of inverse elasticity rule Vertical equity Optimal departure from Ramsey Rule Application: Taxation of the Family Under federal income tax law, fundamental unit of income taxation is family Is excess burden minimized by taxing each spouse’s income at same rate? Should husbands face higher marginal tax rates than wives? Optimal User Fees Optimal Income Taxation-Edgeworth’s Model W = U1 + U2 + … + Un Individuals have identical utility functions that depend only on their incomes Total amount of income fixed Implications of model for income tax Optimal Income Taxation-Modern Studies Supply-side responses to taxation Linear income tax model (flat income tax) Revenues = -α + t * Income Stern [1987] Gruber and Saez [2002] Politics and the Time Inconsistency Problem Public choice analysis of tax policy Time inconsistency of optimal policy Other Criteria for Tax Design Horizontal equity Utility definition of horizontal equity Transitional equity Rule definition of horizontal equity Costs of Running the Tax System Costs of administering the income tax in the U.S. Types of costs Compliance Administration Tax Evasion Evasion versus Avoidance Policy Perspective: Architectural Tax Avoidance Methods of tax evasion Keeping two sets of books Moonlight for cash Barter Deal in cash Positive Analysis of Tax Evasion Costs of Cheating Psychic costs of cheating Risk aversion Work choices underground economy Changing Probabilities of Audit Normative Analysis of Tax Evasion Tax evaders given weight in the social welfare function Tax evaders given no weight in the social welfare function Expected marginal cost of cheating = penalty rate * probabili