第章稅收的經(jīng)濟(jì)效應(yīng)

第一節(jié)稅收的經(jīng)濟(jì)效應(yīng)作用機(jī)制第二節(jié)稅收的經(jīng)濟(jì)影響第三節(jié)稅收與經(jīng)濟(jì)發(fā)展第十章稅收的經(jīng)濟(jì)效應(yīng)第一節(jié)稅收的經(jīng)濟(jì)效應(yīng)作用機(jī)制一、稅收的收入效應(yīng)(theincomeeffect)二、稅收的替代效應(yīng)(thesubstitutioneffect)第一節(jié)稅收的經(jīng)濟(jì)效應(yīng)作用機(jī)制

一、稅收的收入效應(yīng)食品P1AO衣物B圖9-1稅收的收入效應(yīng)P2CDI3P3E第弟一勤節(jié)癥稅映收相的向經(jīng)擋濟(jì)詳效祝應(yīng)拉作勻用的機(jī)毯制二責(zé)、助稅垃收?qǐng)D的磁替冷代陸效居應(yīng)I1P1BO衣選物食鉗品A圖惜9殊-扭2亮稅咳收貸的第替宇代右效撥應(yīng)第拾二傻節(jié)小稅喂收釘?shù)纳缃?jīng)溜濟(jì)觀影薦響一貪、弱稅鼻收奪對(duì)榴勞暮動(dòng)喇供鵲給仰的孩影益響(譜t揚(yáng)h朵e沉e獅f苦f或e射c協(xié)t攔i華n鞠l沙a澇b華o遙r睜s彩u喚p律p運(yùn)l兵y撤)二床、董稅砍收飽對(duì)孝居咱民拆儲(chǔ)挎蓄杏的遇影限響(回t繼h育e兆e給f文f牧e墓c饅t鋪i桶n仁s之a(chǎn)眉v捕i敵n糾g仗)三葬、音稅飲收鉆對(duì)時(shí)投銀資些的乏影楚響(把t餃h宮e化e慌f紀(jì)f對(duì)e斜c這t摟i救n民i臭n猴v答e考s汪t循m梨e額n歲t)四灰、頂稅悶收誰對(duì)嘩個(gè)毅人政收填入妻分黃配遼的哥影揉響(農(nóng)t副h魂e囑e所f狗f裕e帖c落t擔(dān)i距n些i鴉n驚d獲i它v商i邪d扣u員a殼l索i縮慧n盜c荒o估m(xù)朋e扇d準(zhǔn)i辛s甜t件r星i欺b釀u躲t嗽i維o幣n)第叫二抹節(jié)軌稅鍋收私的榨經(jīng)扮濟(jì)懷影棚響一罩、奪稅兔收耍對(duì)綿勞辣動(dòng)痛供危給螞的膝影太響（枕一味）皺稅障收川對(duì)汁勞攤動(dòng)每供陶給酬的藥收胡入旺效踢應(yīng)博和蹦替時(shí)代織效陸應(yīng)晶分齊析（毅二珍）注我洽國桿的革實(shí)百際柜情先況W吸(關(guān)1怕-景t劃)E2E1比堂例看稅脊對(duì)趴勞慕動(dòng)愧供樸給束的倦效仁應(yīng)閑蛇暇DFABE3U1圖仆9等-肝3徐比界例用稅絡(luò)對(duì)凱勞炒動(dòng)牙供惱給釋的舌效釣應(yīng)OU2收浸入OCZ第秩二藝節(jié)輔稅梢收孔的微經(jīng)飲濟(jì)亞影而響二液、煉稅蒼收域?qū)\居死民考儲(chǔ)賓蓄宏的京影描響（算一耕）內(nèi)稅拾收邀對(duì)右居冒民瞞儲(chǔ)合蓄糞的撫收霧入糠效門應(yīng)關(guān)和散替霉代掀效究應(yīng)（胸二鉤）意我斃國泄的貨實(shí)草際仔情忍況第倘二筍節(jié)奧稅叫收帝的萬經(jīng)糖濟(jì)迎影寨響三潤(rùn)、壩稅仰收益對(duì)擾投左資笨的亮影互響（部一允）啊稅芳收禁影釣響窮投請(qǐng)資叼的貧原趣理（勁二圓）久稅份收節(jié)對(duì)敞投征資瘡的哥替鉆代褲效攝應(yīng)年和率收例入物效觸應(yīng)日分錄析（自三鳴）側(cè)稅封收謹(jǐn)對(duì)剖吸漿引滅國跪外甜直辟接捐投壺資烏的含影驢響征撿稅玩使問投千資井替箏代徑效翁應(yīng)0消倒費(fèi)投資BP1I1I1I2C1C2I2P2D圖壁9坊-源4悔征掘稅愛使健投袖資番替仆代誕效筆應(yīng)A稅拒收羊?qū)Z投丑資靜的埋收特入冤效符應(yīng)0消男費(fèi)投資BEP2P1I1I2C1C2I2I1A圖龜9能－檔5奪稅塊收宇對(duì)綢投忍資底的鳳收偏入噴效艘應(yīng)（特三誦）至稅頂收仆對(duì)澤吸毅引撲國濤外愛直特接忽投劉資葬的洗影擔(dān)響一例、愚免站稅勉法免澤稅宮法壘亦群稱展“捆豁棋免老法監(jiān)”滋，剖是組指蹲居越住乖國簽政拒府辨對(duì)袍其弟居選民帝來們?cè)茨钣隍逊歉婢庸蜃⊙麌赖男Q所謹(jǐn)?shù)冒W額映，辰在哄一悠定全條卵件迷下恨放鴉棄懸行摟使手居露民甲管瘦轄變權(quán)錄，瘦免撕予擔(dān)征和稅敬。（乳1市）擾全吩額家免澤稅奇方竊法伴。國鴿內(nèi)揚(yáng)所減得杯應(yīng)垮納碑稅戲額棉＝億國餓內(nèi)性所圾得直額緒×屋本蓬國紋稅貧率（鞠2喪）遞累渠進(jìn)罩免陵稅興方獸法率。國早內(nèi)厭所范得董應(yīng)永納暖稅瞞額釘＝充（紗國勸內(nèi)娛外輕應(yīng)役稅逮所從得樸額儲(chǔ)×古本倉國孟稅澤率告）蚊×宿(默國饑內(nèi)就所壁得懷額慨÷最國供內(nèi)貞外父所租得泡額為)（登三聚）辟稅比收玩對(duì)康吸驗(yàn)引尤國繩外漁直炭接攝投死資狐的啊影遺響二訴、嫁扣泳除踩法公。亦央稱?！鞍Я幸沃д娣ㄗ铩眽K，德即告居排住消國搜政歌府盯對(duì)鉛其氧居搜民亂取爐得批的云國飾內(nèi)販外喉所灘得洞匯軋總詠征主稅界時(shí)感，類允明許智居華民宮將丸其濕向趨外亭國滅政嫩府乓繳凍納享的忽所錦得鏟稅慨作疲為求費(fèi)照用按在弦應(yīng)顫稅蘿所臥得銅中嗓予丹以銷扣禁除賴，聯(lián)就筋扣機(jī)除房誠后司的甲余甘額黨計(jì)歉算骨征毀稅畢。國秒內(nèi)罵所支得障應(yīng)粗納武稅徐額采＝易（摔國曉內(nèi)臭外份應(yīng)然稅叛所偷得柴額藏-核已芳繳炮國渣外夜稅斃額聚）努×夜本某國摔稅予率（辱三拿）辰稅葡收西對(duì)習(xí)吸敢引驅(qū)國蔬外帳直備接憲投泥資妄的根影是響三懶、諸抵類免將法命：全犯額脈抵騾免，兩是故指售居神住夕國暢政矮府睛對(duì)煙其繁居屬民島納你稅城人幫的旗國飯內(nèi)逢和藝國撓外冷所組得言匯哲總鑰計(jì)藥征擦所扇得緊稅顧時(shí)褲，蔥允峰許揀居北民虛將恥其鹽向袍外解國閣政乎府準(zhǔn)繳濟(jì)納別的醫(yī)所授得單稅哨款巧從臺(tái)中字予偏以是全棍部黑扣齊除吸。國染內(nèi)怖應(yīng)甩納扶稅籮額諷＝搬國鐵內(nèi)秩外季應(yīng)壩稅齒所邁得掏額巨×本苦國嫩稅宵率葬-坊已垂繳繳國滴外蘇稅晶額（鈔三洗）睡稅殘收良對(duì)找吸薦引黎國浩外雪直恩接活投鳳資粥的扔影咳響綜畏合旗抵核免疼限斜額臨＝引(疲國駕內(nèi)禁外案應(yīng)糠稅辦所武得裁額版×掃本盲國滔稅摩率舍)療×臣(悠國罷外拌應(yīng)逝稅緩所重得蹲額逐÷邊國楊內(nèi)例外會(huì)應(yīng)超稅跳所岸得婦額母)在洞居辛住垂國唐所潮得靠稅夕稅坡率跌為聲比阻例略稅招率瓦的這情冬況腰下倒，龍綜里合涂抵蒙免氏限泥額弄的桑計(jì)燃算籃公沙式消可另以經(jīng)簡(jiǎn)兔化鼓為商：綜脅合哪抵湯免垂限皺額喇=觸國減外暗應(yīng)膊稅去所升得春額租×籌本撲國荒稅底率如薯果刪居李住嬌國篇所驅(qū)得御稅運(yùn)的雙適薪用像稅隱率掠為琴累控進(jìn)棉稅當(dāng)率雙，考抵塊免塘限宏額麻的班計(jì)帥算卵公椒式穗就灘不衣能吃簡(jiǎn)認(rèn)化燈了島。第懇二構(gòu)節(jié)搖稅啊收與的泊經(jīng)歷濟(jì)舟影鑼響四梯、賠稅灘收拉對(duì)映個(gè)夢(mèng)人趨收略入壘分伏配欲的消影糕響1跌、市個(gè)叼人姥所嘗得孕稅綁是棒調(diào)遭節(jié)奇收申入稠分昏配睡的蚊最魂有含力科工沃具2怪、扎稅腔收?qǐng)?zhí)支驢出言也斤是黎影愧響樹收喊入駕分蛙配飄的禁重確要沃工潔具3糊、姥社薦會(huì)滿保舞險(xiǎn)蝦稅響是責(zé)實(shí)永現(xiàn)提收耀入悶再巧分煎配面的緣瑞良脊好禾手第段4諒、繩所異得貼稅壩指龜數(shù)轉(zhuǎn)化陸是贊減架輕巷通禿貨質(zhì)膨丟脹滲的恭收氏入廈分伴配煙扭伸曲說效率應(yīng)發(fā)的匪一歇種去方臣法第投三醋節(jié)嚼稅題收犬與嗚經(jīng)公濟(jì)居發(fā)剩展一歌、猶稅蠢收評(píng)與其經(jīng)缺濟(jì)摘發(fā)從展貴關(guān)軌系淘的饑?yán)磔^論員觀深點(diǎn)二授、尤供瞎給袋學(xué)稀派煎的注稅齊收冰觀蠶點(diǎn)三廈、算減暢稅錘政匹策制評(píng)內(nèi)析供吃給莊學(xué)塔派副代贏表伴人思物斧：軋A饅r匪t組h貞u斤r排B木L額a火f社f吸e戲r第顫三婦節(jié)瞧稅診收量與瘦經(jīng)夢(mèng)濟(jì)歐發(fā)趟展一下、粗稅培收娛與慮經(jīng)抓濟(jì)連發(fā)鐘展灶關(guān)殊系勝的尾理孩論下觀艱點(diǎn)1架.出古低典冬經(jīng)再濟(jì)蛇學(xué)塌的曬觀遣點(diǎn)2元.斯社射會(huì)爹政渾策摩學(xué)邀派葛的恭觀壯點(diǎn)3快.爬凱揀恩魄斯含學(xué)軋派執(zhí)的捆觀濕點(diǎn)第繡三膜節(jié)礦稅病收勢(shì)與寧經(jīng)責(zé)濟(jì)升發(fā)百展二牙、轉(zhuǎn)供疊給膨?qū)W究派痰的涼稅溫收旅觀禿點(diǎn)（御一葛）溪供哄給液學(xué)吳派下的所三匪個(gè)紐奉基究本學(xué)命芒題1凍.賴高族邊削際糾稅著率凱會(huì)數(shù)降之低姜人伶?zhèn)凂v的稱工團(tuán)作膚積奮極促性丑，襲低食邊搏際葉稅燃率墳會(huì)薪提飼高勵(lì)人偵們聚的潮工國作狂積證極參性2聰.沃高欄邊市際墊稅柏率姨會(huì)倍阻籠礙涌投姓資異，綢減獻(xiàn)少美資育本傍存讀量碌，計(jì)而妙低串邊杠際憐稅瘦率刮會(huì)裁鼓應(yīng)勵(lì)根投飽資蜂，澆增善加絕資樹本哪存捎量3嘆.稼邊粉際宰稅跑率只的略高挑低滴和游稅逮收姓收送入饅的敗多爬少冤不節(jié)一耐定姻按悅同貼一馳方船向逝變囑化哥，縮慧甚閑至敬可美能呆按件反宇方叮向圣變升化（靠二浸）晶拉叼弗摸曲或線第牢三役節(jié)方稅頁收頃與德經(jīng)漆濟(jì)秧發(fā)代展AOCB稅醬收筆收頑入稅愉率圖腐9旺－悟1且拉偷弗帥曲災(zāi)線DE第厭三劣節(jié)飾稅啞收腔與賞經(jīng)衫濟(jì)墾發(fā)柿展拉葬弗鳴曲小線者的筒經(jīng)伐濟(jì)炭含覆義乳:1胡、關(guān)高蠻稅煎率執(zhí)不拆一殘定母取浴得霸高羞收秩入孕，儲(chǔ)而映高哨收狐入器也澇不肢一蠢定揀要左實(shí)浮行駝高紡稅分率2智、言取忌得滔同冬樣童多察的競(jìng)稅故收含收構(gòu)入透，協(xié)可積以辯采戰(zhàn)取餅兩誰種嗽不音同縣的辱稅勢(shì)率3臨、安保消持聲適抖度飄的慣宏膚觀稍稅畜負(fù)受水用平香是魂促紡進(jìn)蛙經(jīng)枝濟(jì)勸增桃長(zhǎng)緣瑞的膀一絲式個(gè)峰重若要菠條擁件樣拉本爛國滿家四宏咳觀聰稅被率曾與戴經(jīng)俗濟(jì)符增慎長(zhǎng)畏率疲的頸對(duì)象比表固9爸-吧1平樣窩本魯國暴家予宏爽觀科稅旁率氏與橋經(jīng)掛濟(jì)矛增美長(zhǎng)餐率浴的賠對(duì)牢比

樣本國

人均收入（按1979年美元計(jì)算）稅收收入占GDP比重（％）1970-1979年GDP實(shí)際增長(zhǎng)（％）馬拉維（低稅）扎伊爾（高稅）200-30011.821.56.3－0.7客麥隆（低稅）利比里亞（高稅）500-60015.121.25.41.8泰國（低稅）贊比亞（高稅）500=60011.722.77.71.5巴拉圭（低稅）秘魯（高稅）700-110010.314.48.33.1毛里求斯（低稅）牙買加（高稅）1100-130018.623.88.2－0.9韓國（低稅）智利（高稅）1400-170014.222.410.31.9巴西（低稅）烏拉圭（高稅）1700-210017.120.08.72.5新加坡（低稅）新西蘭（高稅）1800-595016.227.58.32.4西班牙（低稅）英國（高稅）4300-635019.130.44.42.1日本（低稅）瑞典（高稅）8800-1195010.630.95.22.0第耀三躬節(jié)緊稅中收宿與葉經(jīng)洋濟(jì)羽