《税收经济学（英语）》课程教学大纲（本科）

1、税收经济学（英语）Taxation EconomicsNO： 20410108Credit： 3Total Hour： 48 (Theory Hour： 48 Experiment Hour： 0 )Primary Course ： Public Finance, EconomicsMajor： FinanceText Book： Public Finance;Harvey S Rosen Ted Gayer;Tsinghua University Press,Ninth Edition. Give a course in College： Finance and Economics Coll

2、ege一、课程的性质与任务(The nature and task of the course)：Tax is one great power upon which the whole national fabric is based. Through this course, we can realize the importance of taxation and have searched for a set of principles to guide tax policy. Emphasizing on how tax should be levied to enhance econ

3、omic efficiency and to promote a fair distribution of income.Our task is to construct a theoretical framework for thinking about tax policy; And have a thorough discussing on actual tax institutions.二、课程介绍、课程的基本内容及要求(The essential and object of the course)：1 x 课程介绍(Introduction to the course)This co

4、urse will include welfare economics, public goods, taxation and income distribution, taxation and efficiency, the personal income tax, the corporation tax and fundamental tax reformation.2、教学内容(Teaching Content)Welfare EconomicsPure Economy ExchangeEdgeworth Box; Pareto Improvement; Contract CurvePr

5、oduction EconomyProduction possibility curve; marginal rate of transformation; utility possibilities curve.Teaching ObjectTo understand Edgeworth Box and production possibility curve; To grasp the concept of contract curve; To know well of marginal rate of transformation.Chapter 2 public goodspublic

6、 goods definedPrivate good, Pure public good; horizontal summation;problems in achieving efficiencyFree rider, perfect price discrimination; diversity of tastes; administrative costsTeaching ObjectTo grasp the concept of pure public good; Well understand how to do horizontal summation and vertical s

7、ummation; Knowing well of the free rider problem.Taxation and Income Distributiontax incidenceIncidence depends on how prices are determined; Incidence depends on the dispositions of tax revenues; The ways that tax progressives can be measuredpartial equilibrium modelsUnit tax on commodities; Ad val

8、orem taxes; profit taxTeaching ObjectTo grasp the concept of statutory incidence and economic incidence; well know about marginal tax rate and profit tax; to grasp the way to analyze tax on commodities incidence.Chapter 4 Taxation and Efficiencyexcess burden definedLump sum tax; why governments not

9、use lump sum tax; income effect;excess burden measurementTheory of second best; tax interaction effect; the excess burden of a subsidydifferential taxation of inputsThe value of marginal product; efficient taxation mattersTeaching ObjectTo well know lump sum tax and tax interaction effect; To grasp

10、the excess burden of a subsidy;Well understand the matters on efficient taxation.Chapter 5 Efficient and Equitable Taxationoptimal commodity taxationTime endowment; neutral taxation;Ramsey ruleA reinterpretation of Ramsey rule; equity consideration; taxation of the familyoptimal income taxationA lin

11、ear income tax schedule; flat income tax; time inconsistency of optimal policyTeaching ObjectTo grasp the concept of horizontal equity and neutral taxation; to grasp the ways to analyze Ramsey rule; well know about optimal income taxation.Chapter 6 the personal income taxbasic structureAdjusted gros

12、s income; defining income; some practical problems;excludable forms of money incomeInterest on state and local bonds; capital gains; employee contributions to benefit plansexemptions and deductionsExemptions; itemized deductions; tax arbitrage; impact on tax baseTeaching ObjectTo grasp the concept o

13、f AGI, Exemptions, and capital gain; well understand tax arbitrage and impact on tax base; know well of some practical problems about tax rate structure.Chapter 7 Personal Taxation and Behaviorlabor supplyThe substitution and income effect; the compensation package; labor and tax revenuessavingLife-

14、cycle model; the effect of tax on saving; taxes and capital shortageshousing decisionsProposals for change; portfolio compositions; full loss offsetTeaching ObjectTo grasp the concept of substitution and income effect; well understand Life-cycle model and taxes and capital shortages; know about port

15、folio compositions.Chapter 8 The Corporation Taxwhy tax corporationsEmployee compensation deducted; depreciation deducted; effective tax rate on corporate capitalincidence and excess burdenA tax on corporate capital; a tax on economic profits;effects on behaviorTotal physical investment; types of as

16、sets; corporate finance; tax of multinational corporations.Teaching ObjectTo grasp the concept of physical investment; well understand the tax on corporate capital and on economic profits; know about multinational corporations behaviors for tax thinking.Chapter 9 deficit financethe size of debtOff-b

17、udget deficit; interpreting deficit, surplus, and debt numbersthe burden of the debtInternal and external debt; an overlapping generation model, neoclassical modelto tax or to borrowBenefits received principles; intergenerational equity; functional financeTeaching ObjectTo grasp the concept of Off-b

18、udget deficit; well understand Internal and external debt; know about functional finance and intergenerational equity.Chapter 10 Public Finance in a Federal SystembackgroundCommunity formation; fiscal federalism;the Tiebout ModelExclusionary zoning laws, optimal federalism, externalities, advantages

19、 of decentralized systemproperty taxIncidence and efficiency effects, circuit breakers.Teaching ObjectTo grasp the concept of fiscal federalism; well understand Exclusionary zoning laws; know about advantages of decentralized system, and Incidence and efficiency effects.三、课程学时分配(The distribution of

20、the total hour)：ChapterTheoryHourExperimentHourComputer HourChapter 1 Welfare Economics5Chapter 2 public goods5Chapter3Taxationand Income Distribution5Chapter 4 Taxation and Efficiency4Chapters Efficient and Equitable Taxation5Chapter 6 the personal income tax5Chapter 7 Personal Taxation and Behavior5Chapter 8 The Corporation Tax5Chapter 9 deficit finance4ChapterlOPublicFinanceinaFederalSystem5Total