公共经济学：税收、政府支出、财政分权以及在中国的应用北京大学国家发展研究院研究生课程教学大纲2009年春季学期任课教师：李力行办公室：北京大学朗润园中国经济研究中心620室电话：62759485电子邮件：lilixing@ccer.pku.edu.cn课程介绍：本课程为研究生专业课，要求选课同学具有良好的微观经济学和计量经济学背景。本课程将系统介绍公共经济学的基本理论和分析工具，财政联邦主义及其在中国的实践，以及中国的地方政府竞争和公共治理。本课程注重经济理论的实际应用以及中国的经验。课程中将指导学生使用Stata软件分析数据，为写作实证论文打基础。考核方式：课堂参与(10%)选择本课程的一篇参考文献在课堂上介绍(10%)选择一篇未发表的工作论文写审稿报告(20%)两次作业(25%)期末考试(35%)课程概要：1.Taxation1.1Taxincidenceandoptimaltaxation1.2Empiricalanalysisonthebehavioralresponsestotaxation1.3China’staxreformandlocalgovernmentfinancing2.Governmentexpenditure2.1Socialsecurity2.2Unemployment/disability/healthinsurance2.3Publicgoodsandexternalities2.4AppliedresearchonChina3.Fiscalfederalism3.1Economictheoryoffederalism3.2FiscaldecentralizationinChina4.LocalgovernmentcompetitionandlocalgovernanceinChina阅读材料Usefultexts:TheEconomicsofTaxationbyBernardSalanie,MITpress,2003HandbookofPublicEconomics:Volumes3and4editedbyA.AuerbachandM.Feldstein,Amsterdam:North-Holland,2003.---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---PublicFinanceinChina:ReformandGrowthforaHarmoniousSocietyeditedbyJiweiLouandShuilinWang,WorldBank,2008Popularundergraduatetextbooks:J.Gruber,PublicFinanceandPublicPolicies,1stedition,WorthPublishers,2005.H.Rosen,PublicFinance,7thedition,McGrawHill,2005.Readinglist:1.Taxation1.1TaxincidenceandoptimaltaxationTheEconomicsofTaxation,Chapter1,"TaxIncidence."Auerbach,AlanJ.andJamesR.Hines,Jr.(2002)."TaxationandEconomicEfficiency,"HandbookofPublicEconomics,v3,Chapter21,pp.1349-61.TheEconomicsofTaxation,Chapter3,"IndirectTaxation".G.Akerlof,“TheEconomicsofTaggingasAppliedtotheOptimalIncomeTax,”AmericanEconomicReview,68(1978),8-19.Diamond,P.A.(1975)."Amany-personRamseytaxrule,"JournalofPublicEconomics,Volume4,Issue4,November,Pages335-342Diamond,PeterA.(1998).OptimalIncomeTaxation:AnExamplewithaU-shapedpatternfortheoptimalmarginalrates,AmericanEconomicReview,v88n1,March,pp.83-95.1.2EmpiricalanalysisonthebehavioralresponsestotaxationMacurdy,Thomas(1992).WorkDisincentiveEffectsofTaxes:AReexaminationofSomeEvidence,AmericanEconomicAssociationPapersandProceedings,May,pp.243-49.Eissa,N.(1995)“TaxationandLaborSupplyofMarriedWomen:TheTaxReformActof1986asaNaturalExperiment”NBERWorkingPaper5023.Feldstein,Martin(1995).TheEffectofMarginalTaxRatesonTaxableIncome:APanelStudyofthe1986TaxReformAct,JournalofPoliticalEconomy,Vol.103,No.3,June,pp.551-72.B.MeyerandD.Rosenbaum(2001),“Welfare,theEarnedIncomeTaxCredit,andtheLaborSupplyofSingleMothers”,QuarterlyJournalofEconomics,116(3),1063-1114.Feldstein,Martin(1999).TaxAvoidanceandtheDeadweightLossoftheIncomeTax,ReviewofEconomicsandStatistics,Vol.81,No.4,November,pp.674-80.---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---Slemrod,Joel(2000)."TheEconomicsofTaxingtheRich",inDoesAtlasShrug?TheEconomicConsequencesofTaxingtheRich,ed.J.Slemrod,RussellSageFoundationandHarvardUniversityPress,pp.3-28.Goolsbee,Austan(2000).WhatHappensWhenYouTaxtheRich?EvidencefromExecutiveCompensation,JournalofPoliticalEconomy,Vol.108,No.2,April,pp.352-378.1....
