kelompok insiden pajak

7/23/2019 Kelompok Insiden Pajak

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19

19.1Tiga Hukum Insiden Pajak

19.2Pengaruh Pajak Terhadap Faktor Produksi19.3 Ekuilibrium Umum Insiden Pajak

19.4 Kesimpulan

Implikasi Keadilan Pajak:Insiden Pajak


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B A B 1 9 I M P L I K A S I K E A D I L A P A ! A K : I S I D E P A ! A K

19"1

Insiden Pajak

# Insiden Pajak: Menilai pihak mana(produsen atau konsumen) yang akandikenakan beban pajak

!ategory" #$%& '&&

Inome ta*es ++,- +./-

!orporate ta*es '' ##.

Payroll ta* #/& ./

E*ise ta*es #' '%

0ther '$ +,

urces of federal government revenue, 196 and 2


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19"1

# Statutor" incidence:The burden o1 a ta*borne by the party that sends the hek tothe go2ernment

# #conomic incidence:The burden o1ta*ation measured by the hange in theresoures a2ailable to any eonomi agentas a result o1 ta*ation

# Eonomi inidene inludes ta* payments

paid and any prie hanges aused by theta*

%&e S'a'('o)* B()den of a %a+ Does o' Des,)i-e

.&o /eall* Bea)s '&e %a+


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19"1

# The ta* burden 1or onsumers is"

!onsumer ta* burden 3

(post4ta* prie 5 pre4ta* prie) 6 per4unit

onsumer ta*

# For produers the ta* burden is

Produer ta* burden 3

(pre4ta* prie 5 post4ta* prie) 6 per4unitproduer ta*


.&o /eall* Bea)s '&e %a+


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# $a% &edge:The di7erene bet8een 8hatonsumers pay and 8hat produers reei2e(net o1 ta*) 1rom a transation

# I1 the onsumer burden is 9&.& and theproduer burden is 9&'&: the ta* 8edge is9&,&

B()den of '&e %a+ on ons(me)s and P)od(,e)s


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Q'3

&

B

C

D

Price 'ergallon (P)

*uantit" in+illions of

gallons (Q)

&

A

S

1

D

P#3 9#,&

Q#3

#&&

(a) $a% on'roducers

S

2

E

$a% -.

Q.3

$&

P'3 9'&&

P.3 9#&

9#.&

/onsumer

+urden

-.3roducerurden

-.2


.&o /eall* Bea)s '&e %a+ and Is I))ele4an' 'o '&e

%a+ B()den

19"1

Price 'ergallon (P)

*uantit" in+illions of

gallons (Q)

&

A

S

D

1

P#3 9#,&

Q#3

#&&

(+) $a% onconsumers

D2

$a% -.

C

B

D

E 9#&

P.3 9#.&

P'3 9#&&

Producer+urden

-.2

/onsumer

+urden

-.3


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19"1

# 0ross 'rice:The prie in the market

# fterta% 'rice:The gross prie minus theamount o1 the ta* (i1 produers pay the ta*)or plus the amount o1 the ta* (i1 onsumerspay the ta*)

# ;i7erent statutory rules produe di7erentgross pries 1or the same a1ter4ta* prie

6)oss 4e)s(s Af'e)7%a+ P)i,es


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# The eonomi inidene o1 ta*ation doesnot depend on the statutory inidene

# It is ultimately determined by the

elasticities of supply and demand: that is:ho8 responsi2e the


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19"1

Pe)fe,'l* Inelas'i, Demand


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Pe)fe,'l* Elas'i, Demand


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# In general: the less elasti is demandrelati2e to supply: the larger share o1 theinidene 1alls on demand

# ;emand 1or goods is more elasti 8henthere are many substitutes

# For produts 8ith an inelasti demand: theburden o1 the ta* is borne almost entirelyby the onsumer

6ene)al ase

S S


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19"1

S(ppl* Elas'i,i'ies

B AB 1 9 I M P L I K AS I K E A D I L A P A! A K I S I D E P A! A K


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# =hen the demand 1or gas is per1etlyelasti: onsumers bear none o1 the burdeno1 ta*ation: yet the t this 1all in onsumption hurtonsumers?

# I1 so: shouldn>t ta* inidene take that intoaount?

# Per1etly inelasti demand meansonsumers are indi7erent bet8een the gasand other goods: so they are not hurt bythe 1all in gas onsumption

/eminde): %a+ In,iden,e Is A-o(' P)i,es o'

;(an'i'ies

B AB 1 9 I M P L I K AS I K E A D I L A P A! A K I S I D E P A! A K


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19"2

To reap"

# The statutory burden o1 a ta* does notdesribe 8ho really bears the ta*

#The side o1 the market on 8hih the ta*is imposed is irrele2ant to thedistribution o1 ta* burdens

# Parties 8ith inelasti supply or demandbear ta*es@ parties 8ith elasti supply ordemand a2oid them

%a+ In,iden,e E+'ensions

B AB 1 9 I M P L I K AS I K E A D I L A P A! A K : I S I D E P A! A K


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19"2

%a+ In,iden,e in


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# Ta* inidene analysis assumes that priesan 1reely adjust

# Aut 8ages annot 1all belo8 the minimum8age

# 5inimum &age:Begally mandatedminimum amount that 8orkers must bepaid 1or eah hour o1 8ork

# Aarriers to prie adjustment hange theinidene

19"2

Impedimen's 'o .a=e Adj(s'men'



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W'3 9',

age(W)

7ours ofla+or (H)

&

(a) $a% on&orkers

A

B

C

S

1

D

1

H#

age(W)

7ours ofla+or (H)

&

A

S

1

D

1

9%/,

H#

(+) $a% on8rmsS

2

C

$a% -1.

H'H.

WM3 9/',

irm+urden

-.

orker+urden

-.

WM3 9/',

W'3 9//,

W.3 9%/,

H'

B

C

irm+urden

-1.

$a% -1.

D

2

Impedimen's 'o .a=e Adj(s'men'

19"2



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# Monopoly markets are an e*treme ase o1imper1etly ompetiti2e markets

o 5ono'ol" markets: Markets in 8hihthere is only one supplier o1 a good

o For prie4taking Crms: marginal re2enue(MR) is e


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A

B

Price

*uantit"&

P#

Q#Q

'

P'

D1

D2

S= MC

MR

1MR

2

A

$a%

B

Ba,k=)o(nd: E>(ili-)i(m in Monopol* Ma)ke's

19"2



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# E2en in monopoly markets: a ta* on eitherside o1 the market results in the samesharing o1 the ta* burden

# Monopolists annot De*ploit their market

po8er to a2oid the rules o1 ta* inidene# Eonomists tend to assume that the same

rules o1 inidene apply in more generaloligopoly marketso

ligo'ol" markets:Markets in 8hihCrms ha2e some market po8er in settingpries: but not as muh as a monopolist

%a+ In,iden,e in Impe)fe,'l* ompe'i'i4e Ma)ke's



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19"2

# Ta* inidene analysis typially onlyaounts 1or 8ho pays the ta*

# alanced +udget incidence:Ta*inidene analysis that aounts 1or boththe ta* and the beneCts it brings

# Aalaned budget inidene is diultbeause it is hard to determine 8ho beneCts1rom a gi2en ta* inrease

Balan,ed B(d=e' %a+ In,iden,e



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# Go 1ar: 8e ha2e onsidered inidene in onlya single market: suh as the gas market

# Partial e;uili+rium ta% incidence:nalysis that onsiders the impat o1 a ta*on a market in isolation

# 0eneral e;uili+rium ta% incidence:nalysis that onsiders the e7ets onrelated markets o1 a ta* imposed on one

market# Ta*es in one market a7et pries in others:

ompliating the analysis

6ene)al E>(ili-)i(m %a+ In,iden,e



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Effe,'s of a /es'a()an' %a+: A 6ene)al E>(ili-)i(m

E+ample



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6ene)al E>(ili-)i(m %a+ In,iden,e


19 3


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# Fators that are inelastially demanded orsupplied in both the short and long run bearta*es in the long run

# In2estments are irre2ersible: so the supplyo1 apital is inelasti in the short run

# In2estors ha2e many opportunities: so inthe long run: elastiity o1 apital may behigh

Effe,' of %ime Pe)iod on %a+ In,iden,e: S&o)' /(n

4e)s(s Lon= /(n


19 3


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19"3

# Ta* inidene depends on ho8 broadly theta* is applied

# Ta*es that are broader based are harder to

a2oid than ta*es that are narro8er: so theresponse o1 produers and onsumers tothe ta* 8ill be smaller and more inelasti

# ta* on loal restaurants has a di7erent

inidene than a ta* on all restaurants

Effe,' of %a+ S,ope on %a+ In,iden,e


19 3


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19"3

!onsider a ta* on restaurant higher a1ter4ta* prie has three e7ets on other goods as8ell"

# Inome e7et 1rom lo8er real inome

' Gubstitution e7et to8ard goods that aresubstitutes 1or restaurants

. !omplementary e7et" !onsumers mayredue their onsumption o1 goods orser2ies that are omplements torestaurant meals

Spillo4e)s -e'8een P)od(,' Ma)ke's


19 5


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# The D1airness o1 any ta* re1orm is one o1the primary onsiderations in poliymakers> positions on ta* poliy

# There1ore: it is ruial 1or publi Cnane

eonomists to ha2e a deep understandingo1 8ho really bears the burden o1 ta*ationso that 8e an best in1orm thesedistributional debates o2er the 1airness o1 a

proposed or e*isting ta*

on,l(sion

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