公共财政学
北京大学国家发展研究院研究生课程教学大纲
2011年春季学期
上课时间:周二7-9节(15:10-18:00)
上课地点:一教209
任课教师:李力行 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,财政联邦主义,中国的财政税收制度,地方政府竞争和公共治理等.本课程注重经济理论的实际应用以及对中国的经验的考察.
考核方式:
课堂出席与参与,文献报告(1-2次),审稿报告(1篇),研究计划(1份),期末考试(2道大题,自选时间在1天内完成)各占20%
课程提纲:
1. Taxation
1.1 Behavioral responses to taxation
1.2 Tax incidence and optimal taxation
1.3 China's taxation issues
2. Government expenditure
2.1 Social security
2.2 Unemployment/disability/health insurance
2.3 Public goods, externalities, and education
2.4 Applied research on China
3. Fiscal federalism
3.1 Economic theory of federalism
3.2 Fiscal decentralization in China
4. The Example of China: fiscal system, local government competition and local governance
阅读材料:
The Economics of Taxation by Bernard Salanie, MIT press, 2003.
Handbook of Public Economics: Volumes 3 and 4 edited by A. Auerbach and M. Feldstein, Amsterdam: North-Holland, 2003.
Public Finance in China: Reform and Growth for a Harmonious Society edited by Jiwei Lou and Shuilin Wang, World Bank, 2008
Public Finance, by Harvey Rosen and Ted Gayer, McGraw Hill.
1. Taxation
1.1 Behavioral responses to taxation
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.

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