公共经济学税收政府支出财政分权以及在中国的应用.docVIP

《公共财政学》教学大纲 北京大学国家发展研究院研究生课程 2013年春季学期 上课时间：每周四7－9节（15：10－18：00） 上课地点：理教314 任课教师：李力行 联系方式：lilixing@ccer.pku.edu.cn 课程介绍： 本课程为研究生专业课，要求选课同学具有微观经济学和计量经济学背景。本课程将介绍公共财政学的基本理论和分析工具，并以实证分析为基础，重点讨论个人和公司税收的经济效果、财政联邦主义理论及其在中国的应用、以及中国财政税收制度下的地方政府行为等题目。 考核方式： 20%-出勤与课堂参与； 25%-文献报告（1-2次）； 25%-审稿报告（1篇）； 30%-研究计划（学期结束后一个月以内提交） 课程提纲： 1. Taxation 1.1 Behavioral responses to taxation: labor supply and taxable income 1.2 Taxation and efficiency, tax avoidance and evasion 1.3 Application to China 2. Expenditure 2.1 Social security 2.2 Other public insurances 2.3 Public goods, education, and program evaluation 3. Fiscal institution and economic development 3.1 Economic theory of federalism 3.2 Fiscal decentralization in China 3.3 Interaction of fiscal and political system, local governance 阅读材料： 1. Taxation 1.1 Behavioral responses to taxation: labor supply and taxable income Macurdy, Thomas (1992). Work Disincentive Effects of Taxes: A Reexamination of Some Evidence, American Economic Association Papers and Proceedings, May, pp. 243-49. Eissa, Nada (1995) “Taxation and Labor Supply of Married Women: The Tax Reform Act of 1986 as a Natural Experiment” NBER Working Paper 5023. Eissa, Nada (1996). Labor Supply and the Economic Recovery Tax Act of 1981. In Empirical Foundations of Household Taxation, Chapter 1, M. Feldstein and J. Poterba, eds. University of Chicago Press. (And Comment by James J. Heckman) Feldstein, Martin (1995). The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act, Journal of Political Economy, Vol. 103, No. 3, June, pp. 551-72. Meyer, Bruce and D. Rosenbaum (2001), “Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers”, Quarterly Journal of Economics, 116 (3), 1063-1114. Salanie, Bernard. The Economics of Taxation, MIT press, 2003. Chapter 2 “Distortions and Welfare losses” Feldstein, Martin (1999). Tax Avoidance and the Deadweight Loss of the Income Tax, Review of Economics and Statistics, Vol. 81, No.