巴罗宏观经济学：现代观点第13章
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超过100000元的部分
税率（％） 5 10 15 20 25 30 35 40 45
10
Types of Taxes
11
Types of Taxes
12
Taxes in the Model
Household Budget Constraint
C + (1/P)·B+ K = (w/P)·Ls+ r·(B/P+K) + V − T
Therefore, if government purchases, G, are unchanged， real transfers net of real taxes, V − T, must also be unchanged. For given G, we do not get any changes in household real income through the term V − T.
25
Taxes in the Model
(κK )d : does not change. (κK )s : choose κ to maximize (1−τr)·r.
Hence, no change in the rental market. No change in labor and GDP. In the long run, the decrease in I leads to a lower GDP.
8
Types of Taxes
9
Types of Taxes
（工资、薪金所得适用）
级数 1 2 3 4 5 6 7 8 9
个人所得税税率表一
全月应纳税所得额 不超过500元的
超过500元至2000元的部分 超过2000元至5000元的部分 超过5000元至20000元的部分 超过20000元至40000元的部分 超过40000元至60000元的部分 超过60000元至80000元的部分 超过80000元至100000元的部分
(1 − τw) ·(w/P) also decreases.
This effect will spill over to the market for capital services because the reduction in L tends to reduce the marginal product of capital services, MPK.
taxes are based on expenditures: sales taxes, excise taxes, and customs duties.
Property taxes
7
Types of Taxes
The marginal tax rate is the additional tax paid on an additional dollar of income.
Let τc be the marginal tax rate on asset income.
27
Taxes in the Model
A Tax on consumption
T = τc C C+ ( 1/P)·B+ K
= (w/P) ·Ls+ r ·(B/P+K) + V −τc C
The net real wage: (w/P) / (1+τc)
20
Taxes in the Model
21
Taxes in the Model
Y= A·F(κ K, L)
we found that a rise in the labor-income tax rate, τw, reduced the quantities of labor, L, and capital services, κK.
资源税
261.15
261.15
城市维护建设 税
1156.39
7.69 1148.70
房产税
575.46
575.46
印花税
2261.75 1945.15 316.60
#证券交易印 花税
2005.31 1945.15
60.16
城镇土地使用 税
土地增值税 车船税 船舶吨税 车辆购置税 关税 耕地占用税 契税 烟叶税 其他税收收入 非税收入 专项收入 行政事业性收
C+ (1/P)·B+ K = ( w/P) ·Ls+ r ·( B/P +K) + V − T
r = ( R/ P) ·κ − δ(κ) Let τr be the marginal tax rate on asset income.
23
Taxes in the Model
A Tax on Asset Income
A higher marginal tax rate on labor income, τw, leads to a reduction in overall market activity, as gauged by real GDP, Y.
22
Taxes in the Model
A Tax on Asset Income
(1−τr) ·r = (1−τr)·[(R/P)·κ−δ(κ) ]
24
Taxes in the Model
For the choice between C1 and C2 is the after-tax real interest rate, (1−τr)·r . If τr rises, for given r, (1−τr)·r declines.
国内消费税
2206.83 2206.83
进口货物增值 税、消费税
6153.41 6153.ห้องสมุดไป่ตู้1
出口货物退增 值税、消费 税
-5635.00 -5635.00
营业税
6582.17
202.66 6379.51
企业所得税
8779.25 5646.97 3132.28
个人所得税
3185.58 1911.80 1273.78
The average tax rate is the ratio of total taxes paid to total income.
An important property of the U.S. federal individual income tax is that the marginal tax rate rises with income.
1206.25
47.80
0.06
1.18
1379.31 4320.50
153.69 1088.16
353.66 1543.69
28.25 843.71
812.01 876.64
6
Types of Taxes
taxes fall on forms of income: individual income taxes, corporate profits taxes, and contributions for Social Security and Medicare.
In other words, if G is fixed, there are no income effects from a change inτw.
15
Taxes in the Model
after-tax real wage rate = (1−τw)·(w/P)
If the marginal tax rate, τw, rises, for a given w/P, (1−τw)·(w/P) falls.
26
Taxes in the Model
A Tax on consumption
C+ ( 1/P)·B+ K = ( w/P) ·Ls+ r ·( B/P +K) + V − T
Suppose now that real taxes, T, depend on a household’s consumption
13
Taxes in the Model
Let τw be the marginal tax rate on labor income.
a higher τw will generate more tax revenue for the government unless the amount of labor income falls sharply.
Types of Taxes
4
Types of Taxes
5
项目
国家财政收 入
2007 中央
地方
项目
国家财政收 入
2007 中央
地方
总计 税收收入
Types of Taxes 51321.78 27749.16 23572.62 45621.97 26369.85 19252.12
国内增值税
15470.23 11602.61 3867.62
This decrease in labor supply reflects the substitution effect from the higher labor-income tax rate, τw
19
Taxes in the Model
a higher marginal tax rate on labor income, τw, lowers the quantity of labor input, L.
费 罚没收入 其他收入
385.49
403.10 68.16 18.20
876.90 1432.57
185.04 1206.25
47.80 1.24
5699.81 1241.85
1897.35
840.26 1720.35
385.49
403.10
68.16
18.20
876.90
1432.57
185.04
18
Taxes in the Model
For a given pretax real wage rate, w/P, a higher τw implies a lower after-tax real wage rate, (1 − τw) ·(w/P) .
A rise in τw shifts the labor supply curve leftward from the blue one labeled Ls to the green one labeled (Ls ) .
皮肌炎是一种引起皮肤、肌肉、 心、肺、肾等多脏器严重损害的， 全身性疾病，而且不少患者同时 伴有恶性肿瘤。它的1症状表现如 下：
1、早期皮肌炎患者，还往往 伴有全身不适症状，如-全身肌肉 酸痛，软弱无力，上楼梯时感觉 两腿费力；举手梳理头发时，举 高手臂很吃力；抬头转头缓慢而 费力。
Taxes in the Model
Households have less incentive to defer consumption, and it reacts by increasing C1 compared to C2. For given real income in year 1, an increase in τr motivates the household to consume more and save less in year 1.
We predict that the household would reduce the quantity of labor supplied, take more leisure time, and consume less.
--- intratemporal substitution
16
皮肌炎图片——皮肌炎的症状表现
Let τw be
same for all levels of income same for all time
--- no intertemporal substitution.
14
Taxes in the Model
Income effects from a change inτw V − T = −G
Chapter13 Taxes
1
Taxes in the United States
2
Taxes in China
0.35 0.3 0.25 0.2 0.15 0.1 0.05
0
财政收入 中央 地方
3
1978 1985 1991 1993 1995 1997 1999 2001 2003 2005 2007
税率（％） 5 10 15 20 25 30 35 40 45
10
Types of Taxes
11
Types of Taxes
12
Taxes in the Model
Household Budget Constraint
C + (1/P)·B+ K = (w/P)·Ls+ r·(B/P+K) + V − T
Therefore, if government purchases, G, are unchanged， real transfers net of real taxes, V − T, must also be unchanged. For given G, we do not get any changes in household real income through the term V − T.
25
Taxes in the Model
(κK )d : does not change. (κK )s : choose κ to maximize (1−τr)·r.
Hence, no change in the rental market. No change in labor and GDP. In the long run, the decrease in I leads to a lower GDP.
8
Types of Taxes
9
Types of Taxes
（工资、薪金所得适用）
级数 1 2 3 4 5 6 7 8 9
个人所得税税率表一
全月应纳税所得额 不超过500元的
超过500元至2000元的部分 超过2000元至5000元的部分 超过5000元至20000元的部分 超过20000元至40000元的部分 超过40000元至60000元的部分 超过60000元至80000元的部分 超过80000元至100000元的部分
(1 − τw) ·(w/P) also decreases.
This effect will spill over to the market for capital services because the reduction in L tends to reduce the marginal product of capital services, MPK.
taxes are based on expenditures: sales taxes, excise taxes, and customs duties.
Property taxes
7
Types of Taxes
The marginal tax rate is the additional tax paid on an additional dollar of income.
Let τc be the marginal tax rate on asset income.
27
Taxes in the Model
A Tax on consumption
T = τc C C+ ( 1/P)·B+ K
= (w/P) ·Ls+ r ·(B/P+K) + V −τc C
The net real wage: (w/P) / (1+τc)
20
Taxes in the Model
21
Taxes in the Model
Y= A·F(κ K, L)
we found that a rise in the labor-income tax rate, τw, reduced the quantities of labor, L, and capital services, κK.
资源税
261.15
261.15
城市维护建设 税
1156.39
7.69 1148.70
房产税
575.46
575.46
印花税
2261.75 1945.15 316.60
#证券交易印 花税
2005.31 1945.15
60.16
城镇土地使用 税
土地增值税 车船税 船舶吨税 车辆购置税 关税 耕地占用税 契税 烟叶税 其他税收收入 非税收入 专项收入 行政事业性收
C+ (1/P)·B+ K = ( w/P) ·Ls+ r ·( B/P +K) + V − T
r = ( R/ P) ·κ − δ(κ) Let τr be the marginal tax rate on asset income.
23
Taxes in the Model
A Tax on Asset Income
A higher marginal tax rate on labor income, τw, leads to a reduction in overall market activity, as gauged by real GDP, Y.
22
Taxes in the Model
A Tax on Asset Income
(1−τr) ·r = (1−τr)·[(R/P)·κ−δ(κ) ]
24
Taxes in the Model
For the choice between C1 and C2 is the after-tax real interest rate, (1−τr)·r . If τr rises, for given r, (1−τr)·r declines.
国内消费税
2206.83 2206.83
进口货物增值 税、消费税
6153.41 6153.ห้องสมุดไป่ตู้1
出口货物退增 值税、消费 税
-5635.00 -5635.00
营业税
6582.17
202.66 6379.51
企业所得税
8779.25 5646.97 3132.28
个人所得税
3185.58 1911.80 1273.78
The average tax rate is the ratio of total taxes paid to total income.
An important property of the U.S. federal individual income tax is that the marginal tax rate rises with income.
1206.25
47.80
0.06
1.18
1379.31 4320.50
153.69 1088.16
353.66 1543.69
28.25 843.71
812.01 876.64
6
Types of Taxes
taxes fall on forms of income: individual income taxes, corporate profits taxes, and contributions for Social Security and Medicare.
In other words, if G is fixed, there are no income effects from a change inτw.
15
Taxes in the Model
after-tax real wage rate = (1−τw)·(w/P)
If the marginal tax rate, τw, rises, for a given w/P, (1−τw)·(w/P) falls.
26
Taxes in the Model
A Tax on consumption
C+ ( 1/P)·B+ K = ( w/P) ·Ls+ r ·( B/P +K) + V − T
Suppose now that real taxes, T, depend on a household’s consumption
13
Taxes in the Model
Let τw be the marginal tax rate on labor income.
a higher τw will generate more tax revenue for the government unless the amount of labor income falls sharply.
Types of Taxes
4
Types of Taxes
5
项目
国家财政收 入
2007 中央
地方
项目
国家财政收 入
2007 中央
地方
总计 税收收入
Types of Taxes 51321.78 27749.16 23572.62 45621.97 26369.85 19252.12
国内增值税
15470.23 11602.61 3867.62
This decrease in labor supply reflects the substitution effect from the higher labor-income tax rate, τw
19
Taxes in the Model
a higher marginal tax rate on labor income, τw, lowers the quantity of labor input, L.
费 罚没收入 其他收入
385.49
403.10 68.16 18.20
876.90 1432.57
185.04 1206.25
47.80 1.24
5699.81 1241.85
1897.35
840.26 1720.35
385.49
403.10
68.16
18.20
876.90
1432.57
185.04
18
Taxes in the Model
For a given pretax real wage rate, w/P, a higher τw implies a lower after-tax real wage rate, (1 − τw) ·(w/P) .
A rise in τw shifts the labor supply curve leftward from the blue one labeled Ls to the green one labeled (Ls ) .
皮肌炎是一种引起皮肤、肌肉、 心、肺、肾等多脏器严重损害的， 全身性疾病，而且不少患者同时 伴有恶性肿瘤。它的1症状表现如 下：
1、早期皮肌炎患者，还往往 伴有全身不适症状，如-全身肌肉 酸痛，软弱无力，上楼梯时感觉 两腿费力；举手梳理头发时，举 高手臂很吃力；抬头转头缓慢而 费力。
Taxes in the Model
Households have less incentive to defer consumption, and it reacts by increasing C1 compared to C2. For given real income in year 1, an increase in τr motivates the household to consume more and save less in year 1.
We predict that the household would reduce the quantity of labor supplied, take more leisure time, and consume less.
--- intratemporal substitution
16
皮肌炎图片——皮肌炎的症状表现
Let τw be
same for all levels of income same for all time
--- no intertemporal substitution.
14
Taxes in the Model
Income effects from a change inτw V − T = −G
Chapter13 Taxes
1
Taxes in the United States
2
Taxes in China
0.35 0.3 0.25 0.2 0.15 0.1 0.05
0
财政收入 中央 地方
3
1978 1985 1991 1993 1995 1997 1999 2001 2003 2005 2007