let me try. forgive me for my poor english, because chinese is not available in our library.
Varian claims that the right hand side of the budget constraint in the presence of the tax rebate is taken as fixed.
that is the point.
if we assume that whatever quantity we buy we will receive the tax rate times the quantity, it doesn't work. in that way, the price we face doesn't change, it is also impossible the government will pay us whenever we buy according to whatever quantity we buy.
so i claim that: the government will pay everyone the same amount rebate according to the average quantity.
the average consumer is the most special one(we assume it exists, ignoring the integer constraint ), because we can calculate the aggregate demand with it.
and with all the claim from Varian and my extension, the average consumer takes the right hand part as fixed, because he cant affect the average quantity which is decided by all the consumers.
it's intuitively to show (x,y) is not affordable for the average consumer. if we plug (x, y ) in to the left hand side, (p+t)x+y is bigger than m +tx' because x'<x.
the equation px'+y'=m is only available , when the average consumer consumes (x', y') when x'( which is chosen by the average consumer) is equal to x'(which is decided by all consumers' behavior). in another word, if the average consumer does not choose x', tx' can not be canceled.
the most important point is that tx' is fixed, otherwise, the new budget line can not be fixed as Varian shows.
i hope this will give you some inspiration. by the way, you are very respectable for find this question, and i am sure many students just take it for granted.
thank you
8# [2.交易频道]