tailieunhanh - Ebook Các khái niệm cơ bản về kinh tế: Phần 2

Tiếp theo nội dung phần 1, phần 2 cuốn sách "Các khái niệm cơ bản về kinh tế" gồm khái niệm về các loại thuế và sự so sánh giữa các loại thuế, tính công bằng và hiệu quả của các loại thuế, trách nhiệm của người đóng thuế. Ngoài ra tác giả còn giới thiệu hệ thống tài chính và lý thuyết thị trường hiệu quả. . | PART III: FINANCE AND TAX - TÀI CHÍNH VÀ THUẾ KHÓA 66. Taxation Equilibrium price and quantity are determined by supply and demand. Yet the market is often distorted causing market quantity and price deviated from their original equilibrium levels. One reason for the distortion is taxation. Gasoline consumption is normally subject to a unit tax, say VND200 a liter. The tax creates a wedge between the price the buyers pay and the price the sellers get. If motorbike users are paying VND3,500 per liter of gasoline, gasoline stations are getting 3,500 - 200 = VND3,300 per liter. As shown in the graph, the supply curve plus the tax is now above the supply curve without the tax. The quantity of gasoline is reduced from Q* to Q'. We can see that both buyers and sellers of gasoline have to share the tax burden. For the buyers, the higher price pd makes them worse-off as their consumer surplus is reduced by an amount equal to the areas a + d. For the sellers, the lower price p also makes them worseoff as they suffer a loss in their producer surplus, which is given by the areas b + c. The government earns revenue from the tax, as depicted by the areas a + b. The remaining areas c + d are the net social cost, which from economists' view, is the dead-weight-loss of the tax. Taxes, however, need not always be bad. In fact, they are necessary when some production and consumption activities do not reflect the true social costs. We know that fuel consumption causes pollution. The fuel tax reduces the amount of fuel consumed and, therefore, helps alleviating the environmental pollution problem. 66. THUẾ .