2022年公共部门经济学教案 .pdf

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1、名师精编精品教案公共部门经济学（双语） （07115020）课程教案甘行琼、胡洪曙一、授课对象本课程适用于财政学专业、税收专业的大三以上学生学习，在学习本课程之前应先学习大学英语、西方经济学、财政学等课程。课时方面应设置3 学分 51 课时。二、各章学时安排章 目章名课 时 数Chapter 1 Individuals and Government 5 Chapter 2 Efficiency, Markets, and Governments 5 Chapter 3 Externalities and Government 6 Chapter 4 Public Goods 5 Chapter

2、 5 Public Choice and the Political Process 6 A exercise of speech Imitation of president or finance minister 3 Chapter 6 Introduction to Government Finance 4 Chapter 7 Taxation, Prices, Efficiency, and the Distribution of Income 4 Chapter 8 Budget Balance and Government Debt 4 Chapter 9 The Theory o

3、f Income Taxation 4 Chapter 10 Fiscal Federalism and State and Local Government 5 合计51 三、教材使用情况Public Finance: A Contemporary Application of Theory to Policy （第八版），David N. Hyman著，北京大学出版社，20XX年 7 月。四、教学手段主要采取讲授与案例教学，全部课程采用多媒体。五、参考资料1 Public Finance(第七版 )，Harvey S. Rosen 著，清华大学出版社，20XX 年 8 月。2 Public

4、 Finance in Theory and Practice ， Holley H. Ulbrich著，清华大学出版社， 20XX年 3 月。六、教学内容安排Chapter 1 Individuals and Government 教学目标： After studying this chapter, the students should be able to: 精品资料 - - - 欢迎下载 - - - - - - - - - - - 欢迎下载 名师归纳 - - - - - - - - - -第 1 页，共 37 页 - - - - - - - - - - 名师精编精品教案1. Use a

5、 production-possibility curve to explain the trade- off between private goods and services and government goods and services. 2. Describe how the provision of government goods and services through political institutions differs from market provision of goods and services and how government affects t

6、he circular flow of income and expenditure in a mixed economy. 3. Discuss the various categories of federal, state, and local government expenditures in the United States and the way those expenditures are financed. 内容提要：Public finance is the field of economics that studies government activities and

7、 alternative means of financing government expenditures. Modern public finance emphasizes the relationships between citizens and governments. Government goods and services are supplied through political institutions, which employ rules and procedures that have evolved in different societies for arri

8、ving at collective choices. Government goods and services are usually made available without charge for their use, and they are financed by compulsory payments (mainly taxes) levied on citizens and their activities. A major goal in the study of public finance is to analyze the economic role of gover

9、nment and the costs and benefits of allocating resources to government use as opposed to allowing private enterprise and households to use those resources. 重点难点： The allocation of resources between government and private use; The structure of state and local government expenditure; Market failure an

10、d the functions of government: how much government is enough? Government transfer payments; Nonmarket rationing. 有关提示： 这一部分是公共部门经济学的引言部分，应让学生明白公共部门和私人部门的区别， 以及他们各自是如何配置资源的，另外也要熟悉美国政府支出的增长情况。在这部分内容中主要应使学生对公共部门经济学有一个感性的认识。课堂设计： 首先和学生讲明本章的教学目的和重点、难点。 结合教材相关内容提问学生如下问题：1. Give four examples of government

11、 goods or services and discuss how they are distributed to citizens. 2. What is the difference between government purchases and government transfer payments? 讲稿内容：1. Individuals, Society and Government a. Public financeis the field of economics that studies government activities and the alternative

12、means of financing government expenditures. b. Governments are organizations formed to exercise authority over the actions of persons who live together in a society and to provide and finance essential services. c. Political Institutions are rules and generally accepted procedures that evolve for de

13、termining what government does and how government outlays are financed d. Examples of Political Institutions: Majority rule; Representative government 2. The Allocation between Private and Government Resourcesa.Private: 精品资料 - - - 欢迎下载 - - - - - - - - - - - 欢迎下载 名师归纳 - - - - - - - - - -第 2 页，共 37 页

14、- - - - - - - - - - 名师精编精品教案Food; Housing; Cars; Clothing b. Government: National Defense; Public Schools; Police c. A Production-Possibility Frontier d. Distribution of Government Goods and Services Nonmarket rationing: Prices and willingness to pay those prices are not applicable to goods like nat

15、ional defense. 3. The Mixed Economy: Markets and Politicsa. Pure Market Economy Virtually all goods and services are supplied by for-profit private firms. Supply and demand determine price. b. Mixed Economy A mixed economyis one in which government supplies a considerable amount of goods and service

16、s and regulates private economic activity. 4. Government Expenditures in the United States a. Government purchases of labor; land; capital b. Government Transfer Payments Welfare; Social Security c. Structure of Federal Government Expenditures Purchases of Goods and Services; Transfer Payments; Gran

17、ts in Aid to State and Local Governments; Net Interest Paid d. The Structure of State and Local Government Expenditures in the United States Education; Civilian Safety; Transportation; Executive, Legislative, and Judicial; Income Security; Health and Hospitals; Recreational and Cultural Activities 5

18、. Financing Government Expenditures in the US a. Taxes: Income (Corporate and Personal); Payroll; Excise; Customs b. State Budget Crunch of 2002 37 states were forced to reduce their budgets. Revenues were typically 10% less than anticipated. States with the most severe deficits: AK, AZ, CA, NY, NC,

19、 OK, OR, VA, and WA c. Causes a)Cuts in taxes on business and individuals in the 1990s b)No sales tax collections on services c)Growth in costs of Medicaid d. Implications of a Graying America Social Security a) In 2008 baby-boomers start to retire and collect b)The ratio of workers to retiree falls

20、 e. Medicare Health care inflation is substantially higher than overall inflation f.Medicaid 精品资料 - - - 欢迎下载 - - - - - - - - - - - 欢迎下载 名师归纳 - - - - - - - - - -第 3 页，共 37 页 - - - - - - - - - - 名师精编精品教案Increased use of long-term care for baby-boomers 6. How Much Government is Enough? The question of

21、how much government is enough is an important one in any society. It is the tradeoff between public and private goods. When government gets bigger, its increased involvement comes at the expense of less private consumption. 课后思考题：1. How does the mechanism for distributing and rationing most governme

22、nt services differ from that for distributing goods through markets? 2. What is a production-possibility curve? Show how such a curve can be used to explain how private goods and services must be sacrificed to obtain government goods and services. 3. Discuss the trends in government expenditures and

23、 outlays as a percentage of GDP. Chapter 2 Efficiency, Markets, and Governments 教学目标： After studying this chapter, the students should be able to: 1. Discuss the difference between positive and normative economics. 2. Define the efficiency criterion and show the marginal conditions for efficiency ca

24、n be used to identify the efficient output of a goods or service. 3. Demonstrate how taxes and subsidies affect incentives and how they can prevent competitive markets from achieving efficient outcomes. 内容提要： Resources are efficiently allocated when the well-being of any one person cannot be increas

25、ed without harming another. This condition is attained when all goods are consumed over any period up to the point at which the marginal social benefit of each good equals its marginal social cost. When prices in competitive markets reflect marginal social costs and benefits, market exchange achieve

26、s efficiency. Individuals opposing actions that improve efficiency act rationally. They are simply better of with a larger share of a smaller pie. To predict outcomes any political process, it is necessary to know the benefits of any changes proposed, to whom they accrue, and what changes in the dis

27、tribution of income result. 重点难点：Normative evaluation of resource use: the efficiency criterion; Markets, prices, and efficiency conditions; Market failure: a preview of the basis for government activity; compensation criteria; Utility-possibility curve. 有关提示： 这一部分是公共部门经济学的基础理论部分，应着重培养学生对相关概念的辨别能力和记

28、忆能力， 要提示学生帕累托最优只存在于理论当中，在现实当中是很难达到的。课堂设计：这部分应结合课件中的大量图示来给学生讲明本章中出现的大量重要概念和基本理论，以老师讲解为主。结合教材相关内容提问学生如下问题：1. Under what circumstances will a resource allocation be efficient? 2. What are the marginal conditions for efficiency? 3. Describe how taxes can affect incentives and cause losses in net benefit

29、s. 讲稿内容：1. Positive and Normative Economics 精品资料 - - - 欢迎下载 - - - - - - - - - - - 欢迎下载 名师归纳 - - - - - - - - - -第 4 页，共 37 页 - - - - - - - - - - 名师精编精品教案a.Positive Economics explains “what is, ” without making judgments about the appropriateness of “what is.”b.Normative Economics: designed to formula

30、te recommendations about what “should be.”2. Normative Evaluation of Resource Use:The Efficiency Criteriona. Pareto Optimality The efficiency criterion is satisfied when resources are used over any given period of time in such a way as to make it impossible to increase any one persons well-being wit

31、hout reducing any other persons well-being. b. Marginal Conditions for Efficiency Total Social Benefit; Total Social Cost Net Benefit = TSBTSCMaximum Net Benefit occurs where MSB = MSC3. Conditions under which the Market is Pareto Optimal a. A perfectly competitive market system exists if: a) All pr

32、oductive resources are privately owned. b) All transactions take place in markets, and in each separate market many competing sellers offer a standardized product to many competing buyers. c) Economic power is dispersed in the sense that no buyers or sellers alone can influence prices. d) All releva

33、nt information is freely available to buyers and sellers. e) Resources are mobile and may be freely employed in any enterprise. b. If These Conditions are Met P = MPB = MSB and P = MPC = MSCSo P = MSB = MSCc. When Does Market Interaction Fail to Achieve Efficiency? Monopoly; Taxes; Subsidies 4. Mark

34、et Failure: A Preview of the Basis for Government Activity a. Government intervention may be warranted if a market exhibits: a)Monopoly power by one supplier b)Effects of market transactions on third parties c)Lack of a market for a good where MSBMSC (i.e. a public good) d)Incomplete information abo

35、ut goods being sold e)An unstable market b. The Tax System and the Birth Rate a)Families with children pay less tax than families without children: personal exemption; child tax credit. b)Historical data shows that an increase in the real value of the personal exemption is associated with increases

36、in the birth rate. 5. Equity vs. Efficiency Equity: perceived fairness of an outcome. Horizontal equity is achieved when equal people are treated equally. Vertical equity is achieved when people are treated fairly along the socio-economic continuum. 精品资料 - - - 欢迎下载 - - - - - - - - - - - 欢迎下载 名师归纳 -

37、- - - - - - - - -第 5 页，共 37 页 - - - - - - - - - - 名师精编精品教案6. Positive Analysis Trade-off Between Equity and Efficiency a. When making choices about public policy issues, we are usually faced with the inevitable situation that you make one person worse off while making another better off. (Taxes must

38、 be paid by some in order that public goods can be purchased; these benefits accrue to people other than taxpayers.) Some economists attempt to overcome this with the Compensation Criteria. b. Compensation Criteria a)An attempt is made to compare the dollar value of the gain to the gainers and the d

39、ollar value of the loss to the losers. b)If the gainers gain more than the losers lose, then the gainers can pay the losers enough to compensate the losers for their loss. c)Everyone can be made at least as well off as they were without the change as long as compensation is paid. c.International Vie

40、w: Agricultural Subsidies, International Trade Restrictions and Global Efficiency a)Many nations subsidize farmers with: Production subsidies; Export subsidies; Import constraints. b)This results in reduced agricultural efficiency. c)Since WTO agreements, such subsidies and import constraints have b

41、een reduced. 课后思考题：1. How does trading improve efficiency? Why are trades that apparently provide mutual gains to those involved not undertaken? 2. Show how equating the total social benefit of a good with its total social cost will result in more than the efficient output of the good. 3. Efficiency

42、 can correspond to more than one distribution of well-being. Can the efficiency criterion be used to rank one distribution over another? Chapter 3 Externalities and Government Policy 教学目标： After studying this chapter, the students should be able to: 1. Define an externality and explain how positive

43、and negative externalities can prevent efficiency from being achieved even when markets are perfectly competitive. 2.Describe how corrective taxes and subsidies can be used to internalize externalities. 3.Explain the Coase theorem and its significance. 内容提要： Externality are costs or benefits of mark

44、et transactions not reflected in prices. They are a dominant form of market failure to achieve efficiency in industrial economies. When the marginal external cost or benefit is priced so that buyers and sellers consider it in their decisions, an externality is internalized. To internalize an externa

45、lity, the parties involved must be identified and the marginal external cost or benefit must be measured. The Coase theorem shows that, government assignment of rights to resource use, 精品资料 - - - 欢迎下载 - - - - - - - - - - - 欢迎下载 名师归纳 - - - - - - - - - -第 6 页，共 37 页 - - - - - - - - - - 名师精编精品教案along w

46、ith facilitation of free exchange of those rights, achieves efficiency, independent of which party is granted the right. When larger numbers of individuals are involved, a solution will require collective action to internalize the externality. Among the techniques used for this are corrective taxes

47、and subsidies, regulations, and the establishment of standards. 重点难点： Internalization of externalities; Property rights to resource use and internalization of externalities: the Coase theorem; Corrective tax; Transactions costs 有关提示： 这一部分涉及到公共部门经济学的一个重要概念外部性，以及对这一问题的解决办法之一科斯定理。外部性是政府介入的理由之一，但很多外部性靠明

48、晰产权也能解决，这就是科斯定理介绍的方法。应着重培养学生对解决问题的发散性思维。课堂设计： 这部分内容以案例讲解为主，通过周围的大量事件介绍，告诉学生哪些造成了负的外部性， 哪些具有正的外部性，以及分别采取哪些办法来解决，在课堂中应引导学生进行积极的思考。结合教材相关内容提问学生如下问题：1. What does it mean to internalize an externality? 2. What is the Coase theorem? How is it significant to the understanding of social conflicts caused by

49、externalities? 3. Explain why the efficient level of pollution abatement is unlikely to be 100 percent. 讲稿内容：1. Externalitiesa. Externalities are costs or benefits of market transactions not reflected in prices. Negative externalities are costs to third parties. Positive externalities are benefits t

50、o third parties . b. Externalities and Efficiency The marginal external cost is the dollar value of the cost to third parties from the production or consumption of an additional unit of a good. These occur when market transactions for a good produce negative externalities. Social Costs MSC = MPC + M