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Taxes and theory of firms



 Taxes decrease quantity at which market equilibrates

 Increase tax, increase deadweight loss – tax revenue may increase or

decrease

o Area of triangle grows quadratically – faster than the size of the tax

 Top of tax wedge is the price consumers pay on the margin for the good – on

the margin, is consumer’s evaluation of the value of the good

 Marginal social cost of same unit is supplier’s price – not equivalent when

there is a tax

o Because of this if that marginal good is not produced there is a net loss

to society

o Size of wedge is the total income lost to society through the loss of

output

o Taxes increasingly painful as they get bigger

 Total deadweight loss minimized with multiple small taxes

rather than one big tax – broaden tax base

 Laffer curve – eventually taxes so large that tax revenue

decreases, tax gets to be self-defeating even on the revenue

side, never mind deadweight loss and lost output

o Every incremental increase less effective in raising revenue, more

effective at raising deadweight loss – leads to policy prescription for

broad tax base

o As we choose different activities to tax, stay away from those with big

elasticity of supply and/or demand

o Rationale for more taxes on wealthy – decreasing marginal utility of

income – push for progressive rather than regressive taxation, better

for aggregate social welfare

 Income elasticity of demand – greater than 1, a luxury good

 Autarky – state of being without trade

 Individual markets in individual nations too small to impact world price

o Not always true – Korea, Taiwan, Japan and semiconductor market;

but for most commodities true

 Trade

o Where world price higher than domestic, nation exports

 Output expands to point where domestic supply intersects

world price

 Domestic price also goes up, quantity demanded domestically

decreases

 New equilibrium price is world price

 Producer surplus expands, consumer surplus shrinks, but total

surplus rises – national income rises

o Where domestic price higher than world, nation imports

 When open economy to world price, domestic price falls to

world price

Domestic suppliers cannot succeed in market, producer

surplus falls

 Consumer surplus rises, new equilibrium where world price

intersects domestic demand

 Amount imported is the amount domestic demand exceeds

domestic supply at the world price line

o Ways to slow down free trade – tariffs, quotas, but tariffs better

because generate revenue

 Tariff still causes reduction in national welfare by reducing

quantity through artificially raising price, but some additional

benefit from money raised through tariff – generally fairly

appealing policy option, but can lead to trade war through

constantly increasing tariffs

 By contrast, can use reduction in tariffs as a tool to gain policy

objectives



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