《税收经济学（英语）》课程教学大纲（本科）.docx

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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 EconomicsSection 1 Pure Economy ExchangeEdgeworth Box; Pareto Improvement; Contra

5、ct CurveSection 2 Production 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

6、2 public goodspublic 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 summ

7、ation and vertical summation; Knowing well of the free rider problem.Section 1 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 modelsU

8、nit tax on commodities; Ad valorem 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

9、 sum tax; why governments not 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

10、 interaction effect; To grasp 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 fami

11、lyoptimal income taxationA linear 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 t

12、axbasic structureAdjusted gross 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 baseTeachin

13、g ObjectTo grasp the concept of 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; lab

14、or and tax revenuessavingLife-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 capi

15、tal shortages; know about portfolio 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 ph

16、ysical investment; types of assets; 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 defici

17、t financethe size of debtOff-budget 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 Objec

18、tTo grasp the concept of Off-budget 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 federal

19、ism, externalities, advantages 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

20、.三、课程学时分配(The distribution of 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

21、 Personal Taxation and Behavior5Chapter 8 The Corporation Tax5Chapter 9 deficit finance4ChapterlOPublicFinanceinaFederalSystem5Total48四、大纲说明（内容可包括实验内容与基本要求、习题要求及其它一些必要的说明）；Outline Remark (including the content and basic requirement of the experiment, the requirement of the homework, other need about

22、 the course )1、The implementation of teaching will be in multi-media, besides some typical international cases for discussing;2、After each chapter some homework will be assigned;3、During the teaching, some reference books and practical issues have been used.五、Reference：(书名；主编；出版社、版次)1 ;Robert H. Frak,Ben S. Bernanke;Mc Graw Hill Press;4th edition2、;Melissa A.Schilling; Me Graw Hill Press;2nd edition六、考核说明：Final grade will be determined by the final results which weights 80% and daily performancewith 20%.