세금의 격차 및 그 부담 주체
도입됨| English | 의미 |
|---|---|
| specific tax/spəˈsɪfɪk tæks/ | 량세 |
| tax incidence/tæks ˈɪnsɪdəns/ | 세 부담 귀착 |
A decision you can investigate
- A tax is legally collected from sellers, but buyers can still pay part of its economic burden.
- Legal responsibility for remitting the tax does not settle who bears the price change.
Build the explanation
- A specific tax 从量税 creates a wedge: buyer price Pb minus seller receipt Ps equals tax t. Demand depends on Pb; supply on Ps. Government receipts are t times the quantity actually traded after the tax.
- Relative elasticities determine the price burden in the competitive model. The less responsive side tends to bear more because it has fewer effective ways to leave or adjust. An ad-valorem tax instead changes the cash wedge with taxable value; use its stated tax base.
Work through the evidence
- Initially Qd=120−2P and Qs=2P give P=30,Q=60. With tax 12, Pb=Ps+12. Solve 120−2(Ps+12)=2Ps: Ps=24, Pb=36 and Q=48.
- Buyers pay 6 more per unit; sellers receive 6 less. Government revenue = 12 × 48 = 576, not 12 × 60. CS=½ × (60−36) × 48=576; PS=½ × 24 × 48=576. Including revenue gives 1728 versus initial gains of 1800: the lost trades create loss 72 here, assuming no externality correction.
세후 판매자의 단위당 수령액은 얼마입니까?
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공급에서 판매자 가격을 사용하고 Pb=Ps+12를 적용하십시오.
세후 수익은 얼마입니까?
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12 × 48 = 576.
판매자가 법적으로 납부하는 세금의 전액을 판매자가 부담해야 한다.
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시장 가격 조정을 통해 일부 부담을 구매자에게 전가할 수 있다.
Test the limits
- The equal split comes from this symmetric model, not a universal tax rule. With relatively inelastic demand, buyers tend to bear more; with relatively inelastic supply, sellers tend to bear more. Perfectly inelastic supply is an extreme case of seller burden when demand is otherwise responsive.
- A tax can improve social allocation when it corrects an external cost; this no-externality arithmetic cannot establish that all taxes reduce welfare. Administration, evasion, revenue use and distribution also matter.
상대적으로 비탄력적인 반응이 나타나는 쪽이 일반적으로 더 큰 부담을 지는가?
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제한된 조정으로 인해 그 쪽의 경제적 부담이 증가한다.
Apply and explain your answer
- Why is government revenue calculated on 48 units rather than 60?
- Only the post-tax traded quantity is taxed under the stated per-unit rule.
용어를 의미와 매칭하십시오.
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각 용어를 명시된 경제적 관계에 따라 사용하라.
Use the terms precisely
- tax incidence 税负归宿: The distribution of the economic burden of a tax.
- specific tax: A fixed tax amount per unit of a good.
Initially Qd=120−2P and Qs=2P give P=30,Q=60. With tax 12, Pb=Ps+12. Solve 120−2(Ps+12)=2Ps: Ps=24, Pb=36 and Q=48. Buyers pay 6 more per unit; sellers receive 6 less. Government revenue = 12 × 48 = 576, not 12 × 60. CS=½ × (60−36) × 48=576; PS=½ × 24 × 48=576. Including revenue gives 1728 versus initial gains of 1800: the lost trades create loss 72 here, assuming no externality correction.
The equal split comes from this symmetric model, not a universal tax rule. With relatively inelastic demand, buyers tend to bear more; with relatively inelastic supply, sellers tend to bear more. Perfectly inelastic supply is an extreme case of seller burden when demand is otherwise responsive. A tax can improve social allocation when it corrects an external cost; this no-externality arithmetic cannot establish that all taxes reduce welfare. Administration, evasion, revenue use and distribution also matter.
A specific tax creates a wedge: buyer price Pb minus seller receipt Ps equals tax t. Demand depends on Pb; supply on Ps. Government receipts are t times the quantity actually traded after the tax.