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mba assignment代写:资源租赁税
2017-02-03 01:06
资源租赁税的引入是直接由政府监管的用于校正由矿业引发的负外部性。通过征收税收,政府提高了企业的附加合规成本。如图3显示,通过对矿产资源租金税税率22.5%的成本增加。在这种情况下,企业将决定降低生产量,增加价格,以增加额外的成本。其结果是,数量Q预计留在社会有效数,而铁矿石产品价格P将显着增加。本规例的优点是,该行业的公司将在一个最佳的社会量,同时,缺点是,消费者必须承担更高的价格。成本的增加部分由消费者吸收,部分由卖方承担。政府的预期收益是税收收入的巨大增长。澳大利亚政府在实施的第一年就设定了20亿美元的增税目标。mba assignment代写:资源租赁税
The introduction of MRRT is a direct regulation used by the government to correct the negative externality raised by the mining industry. By taking tax, the government has raised the additional compliance costs on business. As displayed in the diagram 3, the cost increases by the 22.5% of the tax rate of MRRT. Under this circumstance, the firms will decide to reduce the production quantity and add the price to leverage the additional cost. As a result, the quantity Q is expected to stay in the socially effective number, while the price of iron ore product P will increase significantly. The advantage of this regulation is that firms in the industry will work at an optimal quantity for the society; at the meantime, the disadvantage is that the consumers have to undertake a much higher price. The increase of the cost will be partially absorbed by the consumers and partially by the seller. The expected benefit for the government is a great growth in the tax income. The Australia government set the target of tax increase at $2 billion in the first year of implementation.
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