2.10

Tax Incidence and Deadweight Loss

AP Microeconomics

How a Tax Works in a Market

123456789101112123456789101112QuantityPrice ($)Original Eq.New Eq. (Pb)PsDSS + Tax

A $3 per-unit tax on sellers shifts S up, creating a wedge between Pb and Ps

Tax Incidence: Who Pays?

Why inelastic side pays more

Calculating tax burden

Tax Revenue

Deadweight Loss (DWL)

DWL123456789101112123456789101112QuantityPrice ($)Eq (Q=5)Pb=$6.50Ps=$3.50DS

The DWL triangle represents lost surplus from reduced trade (Q drops from 5 to 3.5)

Worked Example

Elasticity and Deadweight Loss Size

Per-Unit Tax vs. Lump-Sum Tax

AP Exam Tips

Common Mistakes