Pass-Through, Welfare, and Incidence under Imperfect Competition
Pass-Through, Welfare, and Incidence under Imperfect Competition
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不完全竞争下的传递、福利和发生率
DOI：
10.1016/j.jpubeco.2021.104589
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发表时间：
2022
影响因子：
9.8
通讯作者：
Adachi T; Fabinger M
中科院分区：
文献类型：
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作者：
Hsu Wen-Tai;Lu Yi;Luo Xuan;Zhu Lianming;宮川大介;坂口明義;安達貴教;高橋真悟;宮川大介;Lianming Zhu;Adachi T; Fabinger M
本文提供了一个全面的框架来研究不完全竞争下多重政策干预和其他外部变化的福利效应，并以具体税和从价税为主要案例。具体而言，在税收传递方面，我们提供了在相当一般的需求、生产成本和市场竞争类别下的两种福利措施的“充分统计”公式。衡量标准是(i)公共资金的边际价值（即消费者和生产者剩余相对于政府净成本增加的边际变化）和（ii）发生率（即消费者剩余边际变化与生产者剩余边际变化的比率）。我们从面对单位税和从价税的对称企业的情况开始，推导出一组简单且与经验相关的公式。然后，我们通过使用税收收入的概念，对这些结果进行了实质性的概括，以包含企业异质性，税收收入被指定为一般函数，由包括政府和非政府干预以及税收以外的成本在内的政策工具向量参数化。
This paper provides a comprehensive framework to study welfare effects of multiple policy interventions and other external changes under imperfect competition with emphasis on specific and ad valorem taxation as a leading case. Specifically, in relation to tax pass-through, we provide “sufficient statistics” formulas for two welfare measures under a fairly general class of demand, production cost, and market competition. The measures are (i) marginal value of public funds (i.e., the marginal change in consumer and producer surplus relative to an increase in the net cost to the government), and (ii) incidence (i.e., the ratio of a marginal change in consumer surplus to a marginal change in producer surplus). We begin with the case of symmetric firms facing both unit and ad valorem taxes to derive a simple and empirically relevant set of formulas. Then, we provide a substantial generalization of these results to encompass firm heterogeneity by using the idea of tax revenue that is specified as a general function parameterized by a vector of policy instruments including government and non-government interventions and costs other than taxation.