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Samenvatting Alle grafieken nodig voor het tentamen Grondslagen en methoden Belastingrecht!
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Alle grafieken nodig voor het tentamen Grondslagen en methoden Belastingrecht!
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By: raphaelmartens3 • 1 year ago
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Grafieken uit Rosen & GayerWeek 2
Hoofdstuk 3
, Week 3 & 4
Hoofdstuk 3, 14, 15, 16 & 18
Een lump sum taks (forfetaire belasting) zou
een bedrag zijn dat onafhankelijk van het
gedrag van de belastingsbetaler betaald zou
moeten worden. De gersttaks is duidelijk
geen lump sum, aangezien Ruth haar
consumptiegedrag kan veranderen. ME3 is
hier de lump sum taks die dezelfde
nutsdaling veroorzaakt als de goederentaks.
(aangezien HI evenwijdig is aan AD verandert
het gedrag van Ruth niet, en HI is rakend aan
ID ii, dus de nutsdaling is dezelfde) De lump
sum taks veroorzaakt geen excess burden,
aangezien ze geen beslissingen verstoort (=
geen distortie veroorzaakt).
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