3. A higher minimum wage does little to help the poor.
III. Black Markets and the Importance of the Legal Structure
A. Black Markets
1. Black market: markets that operate outside the legal system.
a. Either sell illegal items or items at illegal prices or terms.
2. Black markets have a higher incidence of defective products, higher profit rates,
and greater violence.
B. Legal System
1. A legal system that provides secure property rights and unbiased enforcement of
contracts enhances the operation of markets.
IV. The Impact of a Tax
A. Tax incidence
1. The legal assignment of who pays a tax is called the statutory incidence.
a. The actual burden of a tax (actual incidence) may differ substantially.
V. Tax Rates, Tax Revenues, and the Laffer Curve
A. Average Tax Rate
1. Average tax rate equals tax liability divided by taxable income.
a. Progressive tax is one in which the average tax rate rises with income.
b. Proportional tax is one in which the average tax rate stays the same across
income levels.
c. Regressive tax is one in which the average tax rate falls with income.
B. Marginal Tax Rate
1. Marginal tax rate equals change in tax liability divided by change in taxable
income.
C. Tax Rate and Tax Base
2. Tax base the level of the activity that is taxed.
a. The tax base is inversely related to the rate at which the activity is taxed.
D. Laffer Curve
1. Laffer curve illustrates the relationship between tax rates and tax revenues.
a. Laffer curve shows that tax revenues are low for both low– and high-tax rates.
b. The point of maximum tax revenue is not optimal because of high excess
burden.
E. Laffer Curve and Tax Changes in the 1980s
1. During the 1980s, the top marginal income tax rate fell from 70% to 33%.
2, Need to distinguish between changes in tax rates and changes in tax revenues.