4. Tax Neutrality

五、A good is traded in a perfectly competitive market. The demand function is given by $X = 75 - 5P$, where $X$ is the quantity demanded, and $P$ is the price. 1. Assume the supply is perfectly elastic at the price $P = 10$. Please calculate the tax revenue, and the tax incidence on the buyer and seller, respectively, if an ad valorem tax at a rate of $t = 0.2$ is introduced. (9分)

2. Assume the supply is given by $Y = 2.5P$, where $Y$ is the quantity supplied. Please calculate the tax revenue, and the tax incidence on the buyer and seller, respectively, if a specific tax of value $t = 3$ is introduced. (9分)

六、假設資本市場為完全競爭，市場利率為$r$，且消費者視消費為正常財(Normal Good)。若政府欲施行「對利息所得課徵比例稅，且利息支出不可當費用扣除」之政策，請以兩期跨期消費模型(Intertemporal Consumption Model)繪圖(以橫軸為當期消費，縱軸為未來消費)並詳細分析此一政策分別對儲蓄者(Saver)和借款者(Borrower)的當期消費以及未來消費造成何種影響。(16分)

試題隨卷繳交

113年 - 113 國立臺北大學_碩士班一般入學考試試題_財政學系：財政學#146636

110年 - 110 國立政治大學_碩士班招生考試_財政學系:財政學#102130