《财政学》（第8版）课件：lecture1 Public finance and it’s analysis implements

1、Lecture onePublic Finance and its analysis implementsCurriculum website: http:/czx.jpkc.cc/2022/7/91Public Finance and Ideology财政学: 也称公共部门经济学或公共经济学，是以政府收支活动及其对资源配置与收入分配的影响为研究对象的一门学科。为什么要研究财政学？什么是政府？理念方面：有机论；机械论（自由主义与民主社会主义）现实方面：宪法框架下的政权组织，如联邦制、集权制等2022/7/92Tools of Normative Analysis福利经济学：研究各种经济状态的社

2、会合意性的经济理论的一个分支。福利经济学主要依靠基本的微观经济学工具进行分析，主要是无差异曲线(indifference curves).考虑一个二人经济体：2 people (Adam & Eve)2 commodities (Apples & Figs)Fixed supply of commodities (e.g., on a desert island)2022/7/93Edgeworth BoxAdamEve00srApples per yearFig leaves per yearvwuyx2022/7/94Indifference curves in Edgeworth Box

3、AdamEve00srApples per yearFig leaves per yearA1A2A3E1E3E2Further2022/7/95Making Adam better off without Eve becoming worse offAdamEve00srApples per yearFig leaves per yearAgAhApEgghpA Pareto Efficient Allocation2022/7/96Making Eve better off without Adam becoming worse offAdamEve00srApples per yearF

4、ig leaves per yearAgEggp1pEp1A Pareto Efficient Allocation2022/7/97Making both Adam and Even better offAdamEve00srApples per yearFig leaves per yearAgEggp1pEp2Ap2p2 Pareto efficient Pareto improvementApples per yearFig leaves per year2022/7/98Starting from a different initial pointAdamEve00srApples

5、per yearFig leaves per yearAgEggp1pEp2Ap2p2p3p4k2022/7/99The Contract CurveAdamEve00srApples per yearFig leaves per yearAgEggp1pEp2Ap2p2p3p4The contract curve2022/7/910Pareto Efficiency in ConsumptionMRSaf = MRSafAdamEve2022/7/911Production Possibilities CurveApples per yearFig leaves per yearCC0wyx

6、zSlope = marginal rate oftransformationMRT = MCA/MCFFurtherB1A1FD2A1F2022/7/912Marginal Rate of TransformationMRTaf = Marginal rate of transformation of apples for fig leavesMRTaf = MCa/MCfEfficiency Conditions with Variable ProductionMRTaf = MRSaf = MRSaf= MCa/MCfAdamEve2022/7/913Efficiency in Comp

7、etitionEfficiency in Competitive MarketsConsumers Budget AllocationProfit Maximizing Firm当产量可以变化时，效率要求:2022/7/914Production Possibilities CurveApples per yearFig leaves per yearCC0wyxzSlope = marginal rate oftransformationMRT = MCA/MCFFurtherB1A1FD2A1Fqp5p3qp5p32022/7/915The First Fundamental Theore

8、m of Welfare EconomicsThe First Fundamental Theorem of Welfare Economics：在一定条件下，完全竞争市场机制可以自动实现帕累托效率的资源配置。含义：完全竞争的经济会自动有效配置资源，无需政府干预自由企业制度在提供商品与服务方面具有惊人的生产性 存在问题：本质上以效率作为资源配置的唯一标准，这是否合意并不清楚帕累托效率标准本身不足以对各种资源配置进行排序2022/7/916Efficiency versus EquityAdamEve00srApples per yearFig leaves per yearqp5p32022/

9、7/917Utility Possibilities CurveEves utilityAdams utilityUUp3qp52022/7/918Social Indifference CurveEves utilityAdams utilityW = F(UAdam, UEve)Increasingsocialwelfare2022/7/919Maximizing Social WelfareEves utilityAdams utilityiiiiii2022/7/920The Second Fundamental Theorem of Welfare economics The Sec

10、ond Fundamental Theorem of Welfare Economics：社会通过适当地安排初始资源禀赋，则完全竞争市场可以实现帕累托有效的资源配置含义公平与效率是可以分开的问题政府如能使用有效的方法转移资源就无须干预市场价格总之：福利经济学是基于个人主义基础上的理论体系，对取得结果的过程并不太在意。因此有争议。2022/7/921Market FailureMarket PowermonopolyNonexistence of Marketsasymmetric informationexternalitypublic good2022/7/922Buying into We

11、lfare EconomicsIndividualistic outlookmerit goodsResults orientationCoherent framework for analyzing policyWill it have desirable distributional consequences?Will it enhance efficiency?Can it be done at a reasonable cost?2022/7/923财政学的研究方法：规范分析与实证分析注意一对相近的概念：理论分析与经验分析了解财政的收支行为2022/7/924HomeworkP.16:

12、 4P.32: 7P.49-50: 4,8,102022/7/925Doing Research in Public FinancePublic Finance journalsInternational Tax and Public FinanceJournal of Public EconomicsNational Tax JournalPublic FinancePublic Finance QuarterlyGeneral-interest journalsAmerican Economic ReviewJournal of Economic PerspectivesJournal o

13、f Political EconomyQuarterly Journal of EconomicsReview of Economics and Statistics2022/7/926Doing Research in Public FinanceOther sourcesJournal of Economic LiteratureBrookings Institutions Studies of Government FinanceCongressional Budget Office reportsNational Bureau of Economic Research working

14、papersTax Foundations Facts and Figures on Government FinanceU.S. Government Printing Office publicationsStatistical Abstract of the United StatesEconomic Report of the PresidentBudget of the United StatesU.S. Census of GovernmentsHistorical Statistics of the United States from Colonial Times to 197

15、02022/7/927Doing Research in Public FinancePublic Finance data available on internetResources for Economists on the InternetU.S. Census BureauUniversity of Michigans Office of Tax Policy ResearchUrban-Brookings Tax Policy Center2022/7/928Indifference curves假设：完备性，传递性，无癢足性，边际递减规律Back to 202022/7/929Efficiency in Production60A50A40L30LLabor in figs production50L0f0a30KCapitalin figsproduction20L10L20K10K10L20L30L40L50LCapitalin appleproduction10K20K30K30F25F10F80ALabor in apple ProductionEach point measures inputs to the production Each isoq