Skatteeffekts

Skatteeffekts refers to the economic effects that arise from taxation beyond the mere transfer of money to the government. It describes how taxes create a wedge between the price paid by buyers and the price received by sellers, thereby influencing prices, quantities, and resource allocation in markets.

The size and direction of the Skatteeffekts depend on the tax rate and the relative elasticities of supply and demand. In a simple per-unit tax, buyers typically pay a higher price and sellers receive a lower price, with the government collecting revenue equal to the tax times the quantity traded. The economic burden of the tax, or tax incidence, is determined by the elasticities: the side of the market that is less responsive bears a larger share of the burden.

Consequences of the Skatteeffekts include a reduction in consumer and producer surplus, and a deadweight loss representing the reduction in total welfare from trades that no longer occur. Taxes can also distort behavior beyond the taxed market, affecting labor supply, savings, and investment, depending on the design of the tax system.

Examples and variants include sales taxes, income taxes, payroll taxes, and taxes on capital or property. Some policies aim to minimize distortions (for instance, using broad-based, low-rate taxes or tax credits), while others intentionally modify behavior (such as taxes on externalities or subsidies to encourage desired activities).

In practice, economists analyze Skatteeffekts using concepts like the tax wedge, price signals, and welfare analysis. While the framework helps compare policy options, its quantitative assessments rely on assumptions about market elasticities and behavioral responses.