哈维罗森财政学件Chapter14
财政学哈维罗森考试试卷
财政学哈维罗森考试试卷摘要：1.财政学简介2.哈维罗森考试试卷的特点3.哈维罗森考试试卷的题目类型及分布4.如何准备哈维罗森考试试卷5.总结与建议正文：财政学是研究政府在经济活动中的财政行为及其对经济发展的影响的学科。
财政学的学习对于理解税收、政府支出等经济现象具有重要意义。
哈维罗森考试试卷是财政学领域内较为著名的一套考试试卷，广泛应用于各类财政学考试中。
哈维罗森考试试卷的特点主要体现在以下几个方面：首先，试卷内容紧扣财政学的基本原理和核心概念，强调对财政学基础知识的掌握；其次，试卷题目类型丰富，涵盖了选择题、填空题、简答题、计算题等多种题型，要求考生具备较强的综合分析能力和实际操作能力；最后，试卷的难度适中，既考察了考生对财政学基本知识的掌握程度，又检验了考生在具体问题中的分析与应用能力。
哈维罗森考试试卷的题目类型及分布大致如下：选择题约占试卷总分的30%，主要考察考生对财政学基本概念和理论的掌握；填空题约占试卷总分的20%，主要考察考生对财政学名词和术语的理解；简答题约占试卷总分的20%，主要考察考生对财政学原理的应用和分析能力；计算题约占试卷总分的30%，主要考察考生的数学运算和逻辑推理能力。
为了顺利通过哈维罗森考试试卷，考生应当做好充分的准备。
首先，要深入学习和理解财政学的基本原理和核心概念，这是应对各种题目的基础；其次，要加强实际操作能力的训练，多做练习题和模拟试卷，提高自己的解题速度和准确率；最后，要注重培养自己的综合分析能力和逻辑思维能力，这将有助于在考试中取得好成绩。
总之，哈维罗森考试试卷是一套具有较高参考价值的财政学考试试卷。
要想顺利通过这套试卷，考生需要对财政学的基本原理和核心概念有深入的理解，并具备较强的实际操作能力和综合分析能力。
哈维罗森财政学读书笔记
哈维罗森财政学读书笔记读哈维罗森的就像走进一个装满各种宝藏的屋子，每一页都有新的发现。
财政学这东西，乍一听挺枯燥的，全是些关于政府收入支出、税收政策之类的。
可哈维罗森的这本书，就像是一个特别会讲故事的老人在跟你唠嗑。
翻开书，就好像被拉进了一个奇妙的世界，这里的政府不是那个高高在上、冷冰冰的概念，而是一个和我们老百姓生活息息相关的存在。
书里讲到税收的时候，我就想到我家楼下那个小商店。
每次进货的时候，老板都得把税收的成本算进去。
如果税收政策变了，那小商店的经营可能就会受到影响。
可能原本能进十箱饮料的钱，因为税收增加了，就只能进八箱了。
这就影响到我们这些爱喝饮料的人啊，有时候想喝个痛快都难。
这就是财政学在生活中的小缩影。
它就像一张无形的大网，把我们每个人都罩在里面，不管你是开小店的老板，还是普通的消费者。
说到政府支出，那就更有意思了。
政府花钱就像我们家里过日子一样，得盘算着来。
有时候看到政府在修公路，就觉得这和我们家装修房子有点像。
政府要考虑怎么用最少的钱，修出质量最好、最方便大家的公路。
这就好比我们家里装修，想花合适的钱，装出最舒服、最漂亮的家。
而且政府的每一笔支出，都像是在播种，修了公路可能就会带动沿线的经济发展，就像在土地里种下种子，能长出很多果实一样。
财政学里的公共物品概念也特别好玩。
像公园里的长椅，那就是公共物品。
大家都可以坐，也没人能阻止别人坐。
这就像住在宿舍里的那种感觉，公共的东西大家一起用。
可是呢，公共物品也有它的问题。
就像宿舍里的公共洗衣机，有时候会有人不爱惜，公共长椅也可能会被破坏。
这时候就需要政府像宿舍管理员一样，来维护这些公共物品，确保大家都能好好享用。
再看看财政政策对贫富差距的影响。
这就像一场拔河比赛。
政府通过税收和转移支付等手段，想把贫富差距这根绳子往中间拉一拉，让两边的力量均衡一点。
比如说，对高收入者多征税，然后把这些钱补贴给低收入者。
这就好比在拔河比赛里，给弱的一方加点力量，让比赛更公平。
哈维罗森
哈维罗森《财政学》哈维•罗森（Harvey S. Rosen）是当今美国新生代的著名经济学家之一。
他出生于1949年，1974年毕业于哈佛大学，获经济学博士学位，随后在美国著名的普林斯顿大学经济系任教。
罗森的研究成果涉及理论经济学与财政学的诸多领域，在世界一流的经济学杂志上发表了相当多的论文，编辑与撰写了6部专著。
其最著名的著作就是《财政学》。
此书一出版，就受到美国各大学的普遍欢迎，现在，在美国一流大学的本科生财政学教材中，基本上以它做教材。
《财政学》（英文版）出版后，被翻译为多种文字在西班牙、德国、加拿大、中国等多个国家出版发行，流行于世界各地，受到普遍的欢迎，成为世界一流大学的首选财政学教材。
世界上目前就税制体系而言，主要是两大类，即美国的税制与西欧的税制。
我们引入增值税，一个很大的动因是着眼于出口退税，即为了利用关税贸易总协定所允许的以出口退税来提高我国产品的国际竞争力，这里所谓的“退税”，退的就是“增值税”。
而美国则没有增值税，美国税制中三大主体税，即所得税、销售税与财富税，都均有分析，其对于围绕着种种税制而展开的正反面意见，都有细致的介绍，并作了明晰的梳理。
中国目前所面临的种种财政问题，其实在美国也照样存在。
所以，我们有认真研读人家的理论与经验的必要。
中国的税制与美国不同，前面已经说过，中国的税制并不是中国人的发明，而是照搬西欧的。
资本主义与自由弗里德曼弗里德曼的《资本主义与自由》一书出版之后在理论界掀起了一场思想的革命，它使经济自由主义深入到经济学界的每个角落。
这本书至今已经卖出超过五十万本、并且被翻译为十八种语言。
这本书指出自由市场在理论上和实践上都是应该被提倡的概念，并且对此提出了许多惊人的结论。
《资本主义与自由》一书着重介绍了弗里德曼的经济自由主义思想。
作者同时介绍了政治自由，以进一步来讨论它与经济自由两者之间的密切联系。
并且，作者从人类历史发展的历程阐述了经济自由的必然性。
该书主要阐明了两个思想：第一，资本主义社会一切活动的最终目的是达到经济自由，经济自由是政治自由得以实现的基础。
哈维罗森财政学课后答案Chapter_03
Chapter 3 – Tools of Normative Analysis1. a. In this particular insurance market, one would not expect asymmetric informationto be much of a problem –the probability of a flood is common knowledge.Moral hazard could be an issue – people are more likely to build near a beach ifthey have flood insurance. Still, one would expect the market for flood insuranceto operate fairly efficiently.b.There is substantial asymmetric information in the markets for medical insurancefor consumers and also malpractice insurance for physicians. For efficientconsumption, the price must be equal to the marginal cost, and the effect ofinsurance may be to reduce the perceived price of medical care consumption.That would lead to consumption above the efficient level. Because of the roles ofregulation, insurance, taxes, and the shifting of costs from the uninsured to theinsured, there is little reason to expect the market to be efficient.c.In the stock market, there is good information and thousands of buyers and sellers.We expect, in general, efficient outcomes.d.From a national standpoint, there is a good deal of competition and informationwith regards to personal computers. The outcome will likely be efficient forcomputer hardware. However, some firms might exercise some market power,especially in the software market; in these markets “network externalities” may bepresent where the value of a programming language or piece of software isdependent on the number of others who also use that software.e.The private market allocation is likely inefficient without government intervention.Student loan markets may suffer from asymmetric information –the studentknows better than the lender whether he will repay the loan or default on it, a formof adverse selection. Government intervention does not “solve” the adverseselection problem in this case (because participation in the student loan program isnot compulsory), but it may create a market that would not exist withoutintervention.f.There are several reasons why automobile insurance provision is likely to beinefficient without government intervention. As with other insurance markets, theautomobile insurance market suffers from asymmetric information. Drivers whoknow they are particularly accident prone will be particularly likely to want carinsurance (or policies with greater coverage), while drivers who are less accidentprone (or able to self-insure) might choose to go without insurance. By mandatingthat people purchase auto insurance if they choose to drive, the adverse selectionproblem is mitigated to some extent (but, again, more accident prone drivers couldstill by more generous plans). Another market imperfection, related to“underinsurance” has to do with the financial externalities from an aut omobileaccident. An uninsured motorist who is at fault may not have sufficient income tocover the costs of the other driver’s bills, and instead default on the obligation byChapter 3 - Tools of NormativeAnalysisg.declaring bankruptcy. The bankruptcy “floor” on costs creates various moralhazard problems.2. Point a represents an equal allocation of water, but it is not efficient because there is notangency. Point b is one of many Pareto efficient allocations, representing a case where Catherine benefits enormously by trade, and Henry’s utility is unchanged from the initial endowment.AD: 1) The dashed line is positioned at the halfway point on the horizontal axis.2) Point b is a tangency3. If insurers in California could no longer use location to determine automobile insurancerates, some of the higher costs incurred by urban residents would be shifted to rural and suburban residents. This change would reduce efficiency, but the purpose of the policy is to improve equity, based on an argument that it is unfair that urban residents should have to pay more for insurance because they are more likely to be involved in accidents.Social welfare increases if the additional utility enjoyed by urban residents offsets the loss in utility to rural and suburban residents.7Part 1 - Getting Started4. a. Social indifference curves are straight lines with slope of –1. As far as society isconcerned, the “util” to Augustus is equivalent to the “util” to Livia.8Chapter 3 - Tools of NormativeAnalysis b. Social indifference curves are straight lines with slope of –2. This reflects the factthat society values a “util” to Augustus twice as much as a “util” to Livia.9Part 1 - Getting Started5. Musgrave (1959) developed the concept of merit goods to describe commodities thatought to be provided even if the members of society do not demand them. “Sin taxes”work the opposite way and apply to commodities that members of society might demand, but ought not to have.6. a. There is no obvious reason why there is a market failure with burglar alarm calls;the Los Angeles police could set a response fee equal to the marginal cost.b. Welfare economics provides little basis for such a subsidy of wool and mohairproduction.c. There is no economic reason why cherry pies should be regulated, especiallysince there are no such regulations for apple, blueberry, or peach frozen pies.d. It is hard to imagine a basis in welfare economics for this regulation forhairdressers.e. This is not an efficient policy. If the problem is that too much water is beingconsumed, then the answer is to increase the price of water. On that basis, peoplecan decide whether or not they want to buy toilets that require less water. Water,like most other resources, is a private good.f. There is no economic reason why the federal government should subsidize theproduction of electricity, whether the electricity comes from coal, nuclear power,or chicken manure. One can assume the question that the R&D process ofcreating electricity from chicken manure is already developed, so there is not apositive externality argument. Since the production of electricity is a private good,with no obvious violations of the fundamental welfare theorem, there is nojustification.7. In this case, the “Edgeworth box” is actually a line because there is only one good on theisland. The set of possible allocations is a straight line, 100 units long. Every allocation is Pareto efficient, because the only way to make one person better off is to make another person worse off. There is no theory in the text to help us decide whether an allocation is fair. Although splitting the peanuts even between the people may be fair, it may not be fair if the calorie “needs” of the people are different. With a social welfare function, we can make assessments on whether redistribution for society as a whole is a good thing. 8. Social welfare is maximized when Mark’s marginal utility of income is equal to Judy’smarginal utility of income. Taking the derivative of Mark’s utility function to find his marginal utility function yields MU M= 50/(I M1/2) and taking the der ivative of Judy’s utility function yields MU J = 100/(I J1/2). If we set MU M equal to MU J, the condition for maximization becomes I J= 4I M and, since the fixed amount of income is $300, this means that Mark should have $60 and Judy should have $240 if the goal is to maximize social welfare = U M + U J.10Chapter 3 - Tools of NormativeAnalysis 9. Although Victoria’s marginal rate of substitution is equal to Albert’s, these are not equalto the marginal rate of transformation and the allocation is, therefore, Pareto inefficient.Both people would give up 2 cups of tea for 1 crumpet but, according to the production function, could actually get 6 crumpets by giving up 2 cups of tea. By giving up tea and getting crumpets through the production function, both utilities are raised.10. a. False. As shown in the text, equality of the marginal rates of substitution is anecessary, but not sufficient, condition. The MRS for each individual must alsoequal the MRT.b. Uncertain. As long as the allocation is an interior solution in the Edgeworth box,the marginal rates of substitution must be equal across individuals. This need notbe true, however, at the corners where one consumer has all the goods in theeconomy.c. False. A policy that leads to a Pareto improvement results in greater efficiency,but social welfare depends on equity as well as efficiency. A policy that improvesefficiency but creates a loss in equity might reduce social welfare.d. Uncertain. The tax reduces efficiency, but if education creates positiveexternalities, then increased funding for education improves efficiency. This is aPareto-improving policy if the increased efficiency in the education market morethan offsets the reduced efficiency in the market for cigarettes.11。
罗森财政学复习资料（双语版）
罗森财政学复习资料（双语版）第一篇：罗森财政学复习资料(双语版)罗森财政学复习资料（双语版）Unified budget: The document which itemizes all the federal government’s expenditures and revenues.统一预算：联邦政府在一种文件中将其支出逐项列出的文件Regulatory budget: an annual statement of the costs imposed on the economy by government regulations 管制预算：政府管制对经济产生的成本Entitlement programs: programs whose expenditures are determined by the number of people who qualify ,rather than preset budget allocations.公民权利性计划：（是指有关社会保障、公共福利计划、农产品价格维持等法律规定受益人和收益数额的政府支出项目）项目的成本不是由固定的美元数额来决定，而是由符合条件的人的数量决定。
Substitution effect :the tendency of an individual to consume more of one good and less of another because of a decrease in the price of the former relative to the latter.替代效应：是指一种商品价格的变化所引起的使消费者调整该种商品与其他商品需求量比例的效应。
Income effect : the effect of a price change the quantity demanded due exclusively to the fact that the consmer’s income has changed 收入效应：收入效应指由商品的价格变动所引起的实际收入水平变动，进而由实际收入水平变动所引起的商品需求量的变动。
财政学_哈维罗森_第七版_课后习题答案
第一章P.164.a.政府对经济的影响增加了。
如果政府规模是由其直接支出来衡量，这项法规不会直接导致政府支出的增加。
然而，这可能会导致较高的遵从成本，并在“规制预算”中得到体现。
b.这项法律可能不会增加政府支出，但遵从这些管制的高昂代价将会增加管制预算。
c.很难说政府对经济的影响是增加了还是减少了，因为难以确定这一现象是反映了政府规模的扩大还是缩小。
一种可能是，GDP保持不变，而政府对商品和服务的购买减少；另一种可能是，政府对商品和服务的购买增加，但增长的比率低于GDP同期增加的比率。
同时还应考虑同期联邦政府的信贷、规制活动以及州和地方的预算等。
d.政府对经济的影响总体上可能并不改变。
如果联邦减少向州和地方政府的补助，联邦预算将要缩减。
然而，如果州和地方政府通过增加税收来抵消这一影响，把各级政府作为一个整体来看，其规模并不会以想象的幅度缩减。
第二章P.327.利用相关软件可以得出结论：赤字和利率之间存在着微弱的负相关关系。
但仅仅5年的数据得到的检验结果并不可靠。
因为货币政策、经济活动的水平等因素都会影响利率。
第三章P.494.a.当社会福利函数为W= UL+UA时，社会无差异曲线是斜率为-1的直线。
就整个社会而言，两人的效用对社会福利的边际贡献是相等的，即社会对二者的效用同等重视。
b. 当社会福利函数为W= UL+2UA时，社会无差异曲线是斜率为-2的直线。
这表明，与利维亚相比，社会两倍重视于奥古斯塔斯的效用。
c．结合效用可能性边界与社会无差异曲线，该种社会福利函数下的两种可能的最优解如下图所示。
ULUL8.当马克的收入的边际效用等于朱迪收入的边际效用时，社会福利最大化。
对已知条件中的两个效用函数求一阶导数，使MU M=MU J，则最大化条件为I J=4I M，因为固定收入是300美元，这意味着马克应该有60美元，朱迪应该有240美元，此时社会福利达到最大化。
10.a.错误。
帕累托效率的必要条件是，两种商品的边际替代率要等于其边际转换率。
罗森财政学第七版（英文版）配套习题及答案Chap012
罗森财政学第七版（英文版）配套习题及答案Chap012CHAPTER 12 - Taxation and Income DistributionMultiple-Choice Questions1. Statutory incidence of a tax deals witha) the amount of revenue left over after taxes.b) the amount of taxes paid after accounting for inflation.c) the person(s) legally responsible for paying the tax.d) the amount of tax revenue generated after a tax is imposed.e) none of the above.2. Taxesa) are mandatory payments.b) are necessary for financing government expenditures.c) do not directly relate to the benefit of government goods and services received.d) are all of the above.3. General equilibrium refers toa) examining markets without specific information.b) finding equilibrium from general information.c) pricing goods at their shadow price.d) all of the above.e) none of the above.4. A demand curve that is perfectly inelastic isa) horizontal.b) vertical.c) at a 45 degree angle.d) parallel to the X-axis.5. In 2002, the top 1% of all income earners paid _________ percent of federal taxes.a) 1.0b) 4.1c) 20.6d) 24.9e) 33.36. A tax on suppliers will cause the supply curve to shifta) up.b) down.c) right.d) left.e) in none of the above directions.7. A monopoly has ______ seller(s) in the market.a) 0b) 1c) 3d) manye) all of the above8. An ad valorem tax isa) given as a proportion of the price.b) Latin for “buyer beware.”c) identical to a unit tax.d) computed using the “inverse taxation rule.”9. An industry where the capital-labor ratio is relatively high is characterized asa) capital intensive.b) labor intensive.c) income intensive.d) market intensive.e) none of the above.10. Demand for cigarettes isa) relatively elastic.b) relatively inelastic.c) constant over time.d) greater among wealthier people.11. When marginal tax rates are constant,a) the change in taxes paid is the same as the change in income.b) the change in taxes paid is greater than the change in income.c) the change in taxes paid is less than the change in income.d) there are no taxes.e) none of the above.12. The tax-induced difference between the price paid by consumers and the price receivedby producers isa) the tax difference.b) the tax wedge.c) the statutory incidence.d) the supply side effect.e) the substitution effect.13. An oligopoly has ______ sellers in the market.a) 0b) 1c) 3d) manye) all of the above14. A tax on consumers will cause the demand curve to shifta) right.b) left.c) up.d) down.e) in none of the above directions.15. Partial equilibrium isa) exactly like general equilibrium.b) studying only the supply side of the market.c) studying individual markets.d) examining the demand side of the market.Discussion Questions1. Consider a monopolist who has a total cost curve of: TC=7X+(1/2)X2. The marketdemand equation is X d=386-(1/2)P.a) What are the equilibrium quantity, equilibrium price, and profits in this market?b) Suppose that a unit tax of $1 is placed on the monopolist. What happens to theequilibrium quantity, equilibrium price, and profits? How much tax revenue doesthe government generate?c) Suppose that the same unit tax of $1 is placed on consumers. What happens tothe equilibrium quantity, equilibrium price, and profits? How much tax revenuedoes the government generate?d) What can be said about the taxes?2. Refer to Figure 12.2 in your textbook. Suppose the original before-tax demand curve isX d = 49 – P/2. Suppose further that supply is X = P/2 – 1. Now suppose a $3 unit tax is imposed on consumers.a) What is the before-tax equilibrium price and quantity?b) What is the after-tax equilibrium quantity?c) How much tax revenue is raised?3. From Question 2 above, calculate the economic incidence incurred by producers and theeconomic incidence incurred by consumers.4. Suppose that demand is perfectly elastic. Supply is normal and upward sloping. What isthe economic incidence of a unit tax placed on suppliers?5. Suppose there is a market that has market demand characterized as X = 30 –P/3.Suppose further that market supply can be written as X = P/2 – 2.a) Find the equilibrium price and quantity in this market.b) If a unit tax of $16 is imposed on good X, what are the equilibrium price, quantity,and tax revenue in the market?c) Suppose an ad valorem tax of 30 percent is imposed on good X. The after-taxdemand equation would be X = 30 –P/2. Now find the equilibrium price,quantity, and tax revenue in the market.d) What can be said about the amount of tax revenue generated under each taxingscheme, and why?True/False/Uncertain Questions1. A unit tax is a fixed amount per unit of a commodity sold.2. Regressive tax systems are bad.3. In a general equilibrium model, a tax on a single factor in its use only in a particularsector can affect returns to all factors in all sectors.4. Due to capitalization, the burden of future taxes may be borne by current owners of aninelastically-supplied, durable commodity such as land.5. Even with a tax, the price that consumers pay will be higher than what producers receive.6. Ad valorem taxes create tax wedges just like unit taxes.7. After a price change, the substitution effect will be the same as the income effect.8. Marginal tax rates supply reliable measures of tax progressiveness.9. Unit taxes cause shifts, while ad valorem taxes cause pivots.10. A lump sum tax is one for which the individual’s liability does not depend on behavior. Essay Questions1. In the press, there has been a considerable amount of attention given to the notion ofcorporations being taxed. Explain how it is that a tax on a business could be borne entirely by consumers.2. Why is it the case that a commodity tax on goods like food and shelter is sometimes seenas being regressive?3. What types of goods might have demand curves that are vertical, and why?Answers to CHAPTER 12 - Taxation and Income Distribution Answers to Multiple-Choice Questions1. c2. a3. e4. b5. d6. d7. b8. a9. a10. b11. e12. b13. c14. b15. cAnswers to Discussion Questions1. a) X* = 153, P* = $466, π = $58522.5b) X* = 152.8, P* = $466.4, π = $58,369.6, Tax Rev. = $152.8c) X* = 152.8, P* = $465.4, π = $58,369.6, Tax Rev. = $152.8d) The tax revenue generated is the same, whether it is levied on the buyers or sellers.2. a) Setting before-tax demand equal to supply gives X* = 24, with P* = $50.b) The after-tax demand curve is now P = 95 –2X. Setting the after-tax demandcurve equal to supply gives X* = 23 ?.c) Tax revenue is the after-tax equilibrium quantity multiplied by the tax rate.Therefore, 3(23 ?) = 69 ?.3. The after-tax consumer price is now $51.5. The after-tax producer price is now $48.5.The before-tax price was $50. The economic incidence for consumers is 1.5(23.25) = $34.875. For producers, it is 1.5(23.25) = $34.875.4. The economic incidence of the tax is paid entirely by thesuppliers.5. a) Setting supply equal to demand and solving yields P* = $38.4 and X* = 17.2.b) The after-tax demand curve is now P = 74 –3X. Setting after-tax demand equal tosupply yields X* = 14, P* = $32 for suppliers, and P* = $48 for consumers. Tax revenue is $224.c) Setting the given after-tax demand equal to supply yields P* = $32 for suppliersand P* = $48 for consumers. Tax revenue is $224.d) The tax revenue and prices are the same using either taxing scheme.Answers to True/False/Uncertain Questions1. T2. U3. T4. T5. F6. T7. U8. F9. T10. TAnswers to Essay Questions1. Elasticities play a key role in determining exactly how much of a tax is borne byconsumers and producers.2. Items like food and shelter require a larger percentage of discretionary income for thosein the lower income brackets than for those in higherbrackets.3. A demand curve that is vertical is one that is perfectly inelastic. This means that changesin the price do not affect the quantity demanded. Examples of this are certain medical supplies and, to a lesser extent, cigarettes, which have demand curves that are nearly inelastic.。
哈维.s.罗森读书笔记
哈维.s.罗森读书笔记哈维.S罗森的财政学大家都怎么复习有一些重点的概念和理论是要好好看的但是关于美国的财政制度简单过一下就可以了其实这本书很好把握的多看几遍就好了哈维.S罗森的财政学大家都怎么复习买了本金圣业编的习题指南，那里面有笔记的，我也不知道怎么看，就是看着那本书复习的跪求《财政学》第八版的课后答案，哈维罗森的，中文的，十万火急第八版给我你qq号，我发给你我也需要，有了发到公邮吧广商的吧能不能也发给我的邮箱里一份罗森财政学第八版的课后习题答案可以发给我一份哈维罗森《财政学》第八版的课后答案吗第八版给我你qq号，我发给你我也需要，有了发到公邮吧广商的吧能不能也发给我的邮箱里一份罗森财政学第八版的课后习题答案哈维·罗森的相关著作罗森的研究成果涉及理论经济学与财政学的诸多领域，在世界一流的经济学杂志上发表了相当多的论文，编辑与撰写了6部专著。
其最著名的著作就是《财政学（public finance）》。
《财政学》（英文版）出版后，被翻译为多种文字在西班牙、德国、加拿大、中国等多个国家出版发行，流行于世界各地，受到普遍的欢迎，成为世界一流大学的首选财政学教材。
《财政学》在诸多方面超出了罗森的老师马斯格雷夫写的《财政理论与实践》，其最显明的特色就在于，他吸收了近30年来西方财政学理论的新进展。
比如，关于社会保障，系统地分析了美国的社会保障制度以及它所存在的问题。
关于最优税收,税收与公平、税收与效率，以及各种税种如何最优设计等等问题，罗森都做了出色的分析。
关于美国“收费”的制度描述，美国预算外的种种规则,罗森也做了具体分析。
跪求《财政学》第八版的课后答案,哈维罗森的,中文的,十万火急答案家论坛有这个这个答案，在大学答案的金融栏目下面就可以看到了跪求哈维罗森《财政学》第八版课后习题答案，不管英文或中文，注意是第八版啊，谢谢广商的吧哈维·罗森的人物简介哈维·罗森（Harvey S.Rosen）：是当今美国新生代的著名公共经济学家之一他出生于1949年，1974年毕业于哈佛大学，获经济学博士学位，随后在美国著名的普林斯顿大学经济系任教，并在1993年至1996年期间担任该系主任。
财政学-罗森-第6版Chap014
CHAPTER 14 - Efficient and Equitable TaxationMultiple-Choice Questions1. A natural monopoly hasa) many producers of the same product.b) easy access to the market.c) a single firm providing the industry’s output.d) one buyer of output.e) none of the above.2. Horizontal equity incorporates the notion thata) those earning higher incomes should pay more in taxes.b) those earning equal incomes should pay the same in taxes.c) taxes paid should be unassociated with income levels.d) there should be no excess burden created by a tax.3. Tax evasion isa) an illegal act.b) prevalent in the United States.c) failing to pay legally due taxes.d) all of the above.e) none of the above.4. The Ramsey Rule implies that goods be __________ in consumption.a) unrelatedb) equalc) opposited) moderate5. Tax avoidance isa) illegal in the United States.b) changing your behavior so as to reduce your tax liability.c) the same as tax evasion.d) a minor source of concern in the United States.6. When the minimum marginal penalty for tax evasion is greater than the maximummarginal tax rate, theory suggests that tax evasion will bea) greater than 1.b) .c) 0.d) 100.7. Vertical equity incorporates the notion thata) those earning higher incomes should pay more in taxes.b) those earning equal incomes should pay the same in taxes.c) taxes paid should be unassociated with income levels.d) there should be no excess burden created by a tax.8. Average cost pricing is founda) when supply equals demand.b) when AC = MR.c) when P = 0.d) where AC = AR.e) when MR > 0.9. “For goods that are unrelated in consumption, efficiency requires that tax rates beinversely proportional to elasticities.” This is the definition ofa) the benefits-received principle.b) the Ramsey Rule.c) the second best principle.d) the inverse elasticity rule.e) horizontal equity.10. Deciding to engage in tax evasion requires consideration of all of the following, exceptthea) probability of being caught.b) probability of conviction if caught.c) probability of winning extra money.d) costs of defending oneself.11. A linear income tax schedule is known asa) a flat income tax.b) a regressive tax.c) a Haig-Simons tax.d) a user fee.e) all of the above.12. Optimal commodity taxation woulda) put a tax on leisure time, which is currently untaxed.b) have the smallest amount of excess burden possible for a given amount of taxrevenue.c) optimize tax rates on the wealthiest Americans.d) eliminate tax evasion in the United States.e) do all of the above.13. Refer to Figure 14.3 in your textbook. When the MC z line crosses the D z line, profits forthe firm area) 0.b) greater than 1.c) less than 0.d) .14. A situation in which the government cannot implement an optimal tax policy because thepolicy is inconsistent with the government’s incentives over time is known asa) government tax problem.b) time inconsistency of optimal policy.c) the double-counting game.d) Wagner’s Law.15. A time endowment isa) the number of hours in a day.b) a gift of time that a person receives.c) the maximum number of hours in a year that a person can work.d) the largest amount of time that can be spent at leisure.e) all of the above.Discussion Questions1. Consider a monopolist that has a total cost curve of TC=300X-(1/2)Q2. The marketdemand equation is Q d=250-(1/2)P.a) What are the equilibrium quantity, equilibrium price, and profits in this market?b) Suppose the government instructs the firm to produce using average cost pricing.What are the equilibrium quantity, equilibrium price, and profits?c) Suppose further that the government wants the firm to produce where supplyequals demand. What will be the equilibrium quantity, equilibrium price, andprofits?2. Refer to Figure 14.1 in your textbook. Assume that the equation of D x is X d = 33 – P/3.If the original price of the good was $9 and a $2 tax was imposed, how much marginal excess burden will be created?3. Refer to the figure below. If the equation of MC of unreported income is MC = 4 + 2X,and the MB of unreported income is MB = 44 – 3X, what will be the amount of unreported income? How much of a change will there be if enforcement becomes more strict, resulting in MC = 9 + 2X?4. Suppose the demand for good X can be represented by the following equation: X d =22-(1/4)P. Furthermore, suppose that the demand for good Y can be represented by Y d =50-P. a) Find the elasticity of demand for both good X and good Y when the price is $10.b) Suppose that an ad valorem tax is placed on both goods. Good Y is taxed at a rateof 5%. To ensure that the inverse elasticity rule holds, what must be the rate atwhich good X is taxed?Reminder : Elasticity at a given price is found using the formula = -(1/S)(P/X), where S is the slope of the demand curve, X is the quantity demanded, and P is the price.5.Refer to Figure 14.5 in your textbook. If the marginal cost of underreporting can be written as MC = X 2 + 4, what is the maximum tax level possible that will ensure tax evasion is zero?Unreported Income Costs /Benefits MB MCTrue/False/Uncertain Questions1. Neutral taxation is taxing different commodities at the same tax rate.2. Choosing optimal user fees for government produced services is similar to choosingoptimal taxes.3. Natural monopolies have U-shaped cost curves.4. Tax evasion is more likely to occur when people feel that their tax dollars are not beingused properly.5. Income is a poor measure of relative position when attempting to determine horizontalequity.6. People who are risk neutral are more likely to engage in tax evasion than people who arerisk loving.7. Optimal user fees are paid only by the consumers of the good or service produced.8. If a tax is efficient, it will necessarily be equitable.9. Changing tax regimes can sometimes be difficult and lead to inequities.10. Working fewer hours to reduce your tax burden is tax evasion.Essay Questions1. Ms. Mahmood is a retired schoolteacher whose pension income is $25,000 per year. Shealso receives Social Security income of $5,000 per year. Mr. Little is a young man who does not choose to work. He inherited $600,000 from his Aunt Clara, which he invested in a bond fund that provides a 5 percent return, generating $30,000 income per year. If we are concerned about the equity of taxation, should we consider these two people as equals and tax them equally? Explain why or why not.2. Is the assumption that all utility functions of individuals be the same reasonable in theEdgeworth model discussed in this chapter?3. One of the conditions mentioned in our formulation of the Ramsey Rule is that goods beunrelated in consumption. Do you think this is a reasonable assumption? If this condition does not hold, will the Ramsey Rule still work?Answers to CHAPTER 14 - Efficient and Equitable TaxationAnswers to Multiple-Choice Questions1. c2. b3. d4. a5. b6. c7. a8. d9. d10. c11. a12. b13. c14. b15. cAnswers to Discussion Questions1. Price is written P = 500 – 2Q. TR is price multiplied by quantity for TR = 500Q – 2Q2.Marginal revenue is MR = 500 – 4Q. Marginal costs are MC = 300 – Q.a) Q* = 200/3, P* = 1,100/3, profits are 20,000/3.b) Q* = 400/3, P* = 700/3, profits are zero.c) Q* = 200, P* = 100, profits are –20,000.2. At a price of $9, the quantity demanded is 30 units. At a price of $11, the quantitydemanded would be 29⅓. Adding on one dollar more in taxes would be a price of $12 with a corresponding quantity demanded of 29. The area of the square ibae is (2)(1/3) = 2/3. The area of the triangle fbi is (1/2)(1/3)(1) = 1/6. Therefore, total marginal excess burden is 2/3 + 1/6 = 5/6.3. Set MB = MC. Giving 4 + 2X = 44 –3X. Therefore, X* = 8. The increase in MCreduces X* to 7.4. a) εx = (1/4)(10/19.5) = 0.128. εy = (1/1)(10/40) = 0.25.b) To ensure t x/t y= εx/εy, given t y= 0.05, solve t x/0.05 = 0.25/0.128 = 0.0975 or9.75%.5. t* < 4.Answers to True/False/Uncertain Questions1. T2. T3. F4. U5. T6. U7. T8. F9. T10. FAnswers to Essay Questions1. The incomes are not derived from the same types of sources. Horizontal equity wouldsay that since incomes are the same, they should be taxed the same. In the United States, income derived from capital gains is not taxed like other sources of income. This issue is related to the ability to pay principle, as discussed in the textbook.2. Assuming that utilities are equal makes it easier to model the economy using arepresentative model where any one individual can represent the entire economy. Some critics think that this assumption is too restrictive.3. The assumption is reasonable, but not necessary. In advanced courses of Public Finance,the Ramsey Rule is derived when goods are related.。
哈维罗森财政学课后答案Chapter_06
Chapter 6 – Political Economy19Chapter 6 – Political Economy1. a. Below, the preferences for Person 1 and Person 2 are drawn. Same procedure isused for the other three people.b. C wins in every pairwise vote. Thus, there is a stable majority outcome, despite thefact that persons 1, 2, and 3 have double-peaked preferences. This demonstrates thatalthough multi-peaked preferences may lead to voting inconsistencies, this is notnecessarily the case.2. The belief that the tax bill will pass because it contains provisions sought by so manydifferent lawmakers is consistent with the logrolling model. It could be the case that each lawmaker has inserted favored provisions with the understanding that other lawmakers will support the overall package provided it contains the provisions they favor.3. Without vote-trading, neither bill would pass. If there is vote-trading, then voter B would agree to support issue X provided voter A supports Issue Y, allowing both bills to pass. The change in net benefits is +3 for Issue X and -2 for Issue Y, so logrolling results in a gain of +1.4. Yes, it is consistent, because the theory says that when unanimity is required, no decisions are likely to be made. A majority system might be more suitable, although it is subject to cycling and other problems.5. Assuming that the preferences of Kuwaiti women differ from the preferences of Kuwaiti men, stronger voter turnout by women could invalidate the median voter theorem. That is, the results of majority voting would not reflect the preferences of the median voter.6.When there is a vote over five options, there is the chance that a potential majority vote is split between four relatively preferred options, and the fifth option wins. The winning option may have been voted down if it had been a two-way vote with any of the other options. Further, if preferences are not single-peaked, cycling and inconsistent public decisions may emerge.Part 2 – Public Expenditure: Public Goods and Externalities7. Given the U.S. experience with the Budget Enforcement Act of 1990, we would expectthe EU deficit li mits to be ineffective. We would expect “accounting tricks” to mask the size of the deficits (such as itemizing various budget items as “unexpected emergencies”), and if that didn’t work, we would expect the deficit rules to be ignored. This is apparently what is happening. When Germany exceeded the deficit target, no moves were taken to levy the required fines.8. Since rents, by definition, are the returns above a normal return, then when the licensesare put on the market, their price will be the value of the rents. Hence, the owner of the peanut license, whoever he or she is, only makes a normal return. Put another way, the license is an asset that earns a normal rate of return. If the peanut license system were eliminated, efficiency would be enhanced. But the elimination would, in effect, confiscate the value of this asset. It is not clear that this is fair. One could also argue that when someone buys this asset, the purchase is with the understanding that there is some probability that its value will be reduced by elimination of the program; hence, it is not unfair to do so.9. a. With the demand curve of Q=100-10P and a perfectly elastic supply curve at P=2,then the milk is sold at a price of $2, and a quantity of 80 units is sold.b. The marginal revenue curve associated with the inverse demand curve P=10-(1/10)Q is MR=10-(1/5)Q, while the marginal cost curve is MC=2. The cartelwould ideally produce a quantity where MR=MC, or 10-(1/5)Q=2, or Q=40. Theprice associated with a cartel quantity of 40 units is P=10-(1/10)*40, or P=6.c. The rent associated with the cartel is the product of the marginal profit per unitand the number of units produced. The marginal profit per unit of milk is $4 (=$6price - $2 marginal cost), while 40 units are produced. Thus, the rents equal $160.d. The most the cartel would be willing to contribute to politicians is the fulleconomic rent of $160. The cartel situation, the quantity of milk produced is toolow from society’s point of view. The deadweig ht loss triangle is computed usingthe difference between the cartel output and competitive output as the “base” ofthe triangle, and the difference between the cartel price and competitive price asthe “height.” Thus, the triangle is equal to (1/2)*(80-40)*($6-$2)=$40.e. As Figure 6.5 in the textbook shows, the deadweight loss could now go as high asthe sum of the conventional deadweight loss and the rents, or $160 rents + $80DWL = $240. This is because, as noted in the text, “rent-seeking can use upresources – lobbyists spend their time influencing legislators, consultants testifybefore regulatory panels, and advertisers conduct public relations campaigns.Such resources, which could have been used to produce new goods and services,are instead consumed in a struggle over the distribution of existing goods andservices. Hence, the rents do not represent a mere lump-sum transfer; it is ameasure of real resources used up to maintain a position of market power.”20Chapter 6 – Political Economy 10. Niskanen’s model of bureaucracy is illustrated in Figure 6.4 of the textbook. In theaftermath of September 11th, the new concerns over food safety would likely shift the V curve upward (that is, the value placed on each level of Q). Assuming that C curve (costs per unit of Q) does not change, then this shift increases the actual number of food inspectors hired. It is also likely that the slope of the V curve changes, with each marginal unit of Q becoming more valuable. Thus, the V curve not only “shifts” upward, but becomes steeper as well. Both of these effects – the shifting of the V curve and the change in the slope –lead to greater values of Q under the bureaucracy model. The change in the slope leads to a greater value of Q*, the efficient level of output. Thus, the optimal number of FDA employees and the actual number of FDA employees are likely to rise.11. a. The outcome of the first election (M vs. H) is M. The outcome of the secondelection (H vs. L) is L. The outcome of the third election (L vs. M) is M.Majority rule leads to a stable outcome since M defeats both H and L. Giving oneperson the ability to set the agenda would not affect the outcome in this case.b. With the change in Eleanor’s preference ordering, majority rule no longergenerates a stable outcome. In a vote between M and H, the outcome is H. In avote between H and L, the outcome is L. In a vote between L and M, the outcomeis M. So, giving one person the ability to set the agenda affects the outcome. Forexample, Abigail prefers H, so she might pit L against M first in order toeliminate L and avoid having L defeat H.21。
哈维罗森_财政学(第八版)英文课件Chapter_08
8-15
Uncertainty
Project X Benefit $1,000 0 Y $2,000 Probability 1.00 0.50 0.50 $1,000 EV $1,000
Certainty Equivalent
8-16
Are Reductions in Class Size Worth It?
8-5
Private Sector Project Evaluation
B2 C2 B3 + C3 BT CT + + ... + PV = B1 C1 + 2 T 1+ r (1 + r ) (1 + r )
Annual Net Return Year 0 1 2 3 R&D $1,000 600 0 550 Advertising -$1,000 0 0 1,200 R= 0 0.01 0.03 0.05 0.07 PV R&D $150 128 86 46 10 Advertising $200 165 98 37 -21
Government Discounting in Practice
8-10
Valuing Public Benefits and Costs
Market Prices Adjusted Market Prices shadow price Monopoly Taxes Unemployment Consumer Surplus
Da A0 A1 Pounds of avocados per year 8-11 Price per pound of avocados e
$2.89
b
d
Sa
哈维罗森财政学课后答案Chapter_05
Chapter 5 - Externalities1. Classical economics explicitly requires that all costs and benefits be taken into accountwhen assessing the desirability of a given set of resources, so Gore’s statement is false.The notion that rescuing the environment sho uld be “the central organizing principle for civilization” provides no practical basis for deciding what to do about automobile emissions (or any other environmental problem), because it provides no framework for evaluating the tradeoffs that inevitably must be made.2.a.The number of parties per month that would be provided privately is P.b.See schedule MSB p.c.P*. Give a per-unit subsidy of $b per party.d.The total subsidy=abcd. “Society” comes out ahead by ghc, assuming the subsidycan be raised w ithout any efficiency costs. (Cassanova’s friends gain gchd;Cassanova loses chd but gains abcd, which is a subsidy cost to government.)3. a. It is very likely that the farmer could negotiate with the neighbors, providedproperty rights are clearly defined. The Coase Theorem is therefore applicable.b. It is unlikely that property rights could be enforced in terms of catching tropicalfish on the Amazon River. The question states that hundreds of divers illegallycatch these fish and sell them on the black market. If the property rights weregiven to the divers, it is not clear who is actually harmed (perhaps “society as awhole”) by the depletion of exotic fish. Given the large number of people who areharmed (in a small amount), and the large number of people who are engaging inthis activity, it is not clear how bribes would flow from “society” to the “divers.”c. There are too many farmers and too many city-dwellers for a private negotiation.d. Too many people are involved for private negotiation and impossible to figure outhow to transfer bribes.4.a. The price of imported oil does not reflect the increased political risk byeffectively subsidizing authoritarian regimes like those in Saudi Arabia. b. The tax would estimate the marginal damage (e.g., the increased instability in theMiddle East, etc.) by importing oil from Saudi Arabia.c.The supply of TGRs is vertical at 104.5 billion if government seeks to reduceconsumption of gasoline to 104.5 billion. Consumers must have one TGR inorder to buy one gallon of gasoline, plus they must pay the price at the pump.Limiting TGRs effectively limits the demand for gasoline, so the price per gallonwill fall, but consumers must have TGRs in order to purchase gasoline. If themarket price of one TGR is $0.75, this means that supply and demand intersect at$0.75, as shown in the graph. This kind of program curbs consumption withoutgiving government more revenue because consumers are purchasing the TGRsfrom each other. However, the total amount of TGRs is limited by government.Those consumers seeking to purchase more gasoline than allowed by the initialallocation of TGRs can purchase additional TGRs from other consumers at themarket price of $0.75. By choosing to use a TGR to purchase gasoline, aconsumer incurs an opportunity cost equal to $0.75 since they cannot sell theTGR once it has been used.5. The use of the drug to treat sick cows leads to a positive externality (the benefit enjoyedby air travelers) as well as a negative externality (the costs created by a larger number of rats and feral dogs). Banning the drug might raise or lower efficiency, depending on whether the positive externality is larger or whether the negative externality is larger.TGRs$ 104.5 billion Supply of TGRsDemand for TGRs$0.75There are many ways to design incentive-based regulations. Policymakers could determine the efficient level of drug usage and then either allocate or sell the right to use the drug for sick cows.6. There are many policy alternatives for addressing problems with traffic congestion. Mostof these focus on reducing the number of vehicles on the road during high-traffic times, whether through regulation or through incentive-based programs.7. a. When the Little Pigs hog farm produces on its own, it sets marginal benefitequal to marginal cost. This occurs at 4 units.b. The efficient number of hogs sets marginal benefit equal to marginal social cost,which is the sum of MC and MD. At 2 units, MB=MSC=13.c. The merger internalizes the externality. The combined firm worries about thejoint profit maximization problem, not the profit maximization problem at eitherfirm alone. Thus, the LP farm produces 2 units, the socially efficient amount.d. Before the merger, the LP farm produced 4 units. By cutting back to 2 units, itloses marginal profit of $3. On the other hand, the Tipsy Vineyard’s profitsincrease by $20. Thus, profits increase by $17 altogether.8. Private Marginal Benefit = 10 - XPrivate Marginal Cost = $5External Cost = $2Without government intervention, PMB = PMC; X = 5 units.Social efficiency implies PMB = Social Marginal Costs = $5 + $2 = $7; X = 3 units.Gain to society is the area of the triangle whose base is the distance between the efficient and actual output levels, and whose height is the difference between private and social marginal cost. Hence, the efficiency gain is ½ (5 - 3)(7 - 5) = 2.A Pigouvian tax adds to the private marginal cost the amount of the external cost at thesocially optimal level of production. Here a simple tax of $2 per unit will lead to efficient production. This tax would raise ($2) (3 units) = $6 in revenue.9. In the absence of persuasive evidence on positive externalities for higher education, thereis no efficiency reason for the government to provide a free university education. Society may decide that a more equitable distribution of income is achieved by subsidizing higher education, but this is a debate involving value judgments.10. a. The total cost of emissions reduction is minimized only when the marginal costsare equal across all polluters, therefore a cost-effective solution requires that MC1= MC2 or that 300e1 = 100e2. Substituting 3e1 for e2 in the formula e1 + e2 = 40(since the policy goal is to reduce emissions by 40 units) yields the solution. It iscost-effective for Firm 1 to reduce emissions by 10 units and for Firm 2 to reduceemissions by 30 units.b. In order to achieve cost-effective emission reductions, the emissions fee should beset equal to $3,000. With this emissions fee, Firm 1 reduces 10 units and Firm 2reduces 30 units, but Firm 1 has to pay $3,000 for each unit of pollution theycontinue to produce, which gives them a tax burden of $3,000 x 90 (Firm 1generated 100 units in the absence of government intervention) or $270,000.Firm 2 has a lower tax burden because it is reducing emissions from 80 units to 50units. Firm 2 pays $3,000 x 50 = $150,000. As the text concludes, the firm thatcuts back poll ution less isn’t really getting away with anything because it has alarger tax liability than if it were to cut back more.c. From an efficiency standpoint, the initial allocation of permits does not matter. Ifthe two firms could not trade permits, then Firm 2 would have to undertake all ofthe emissions reduction. Initially, Firm 1’s MC is zero, while Firm 2’s MC is$4,000, so there is a strong incentive for Firm 2 to purchase permits from Firm 1.Trading should continue until MC1 = MC2, which is the cost-effective solution.This means that the market price for permits will equal $3,000, the same as theemissions fee. At this price, Firm 2 will purchase 10 permits from Firm 2,allowing Firm 2 to reduce emissions by 30 rather than 40 and requiring Firm 1 toreduce emissions by 10. This solution is the same as the solution achieved withthe emissions fee. However, Firm 1 is better off because instead of having to paytaxes, it will receive a payment of $30,000 for its permits. Firm 2 must pay$30,000 for the extra permits, but it also avoids the payment of taxes. Thegovernment lost $420,000 in tax revenue. The firms must still pay the cost ofemissions reduction, plus Firm 2 must pay for the permits purchased from Firm 1.11. If marginal costs turn out to be lower than anticipated, cap-and-trade achieves too littlepollution reduction and an emissions fee achieves too much pollution reduction. With an inelastic marginal social benefit function, cap-and-trade is not too bad from an efficiency standpoint, while an emissions fee causes pollution reduction to be much greater than the efficient level when marginal cost is lower than anticipated. When marginal social benefits are elastic, the opposite is true.。
财政学(罗森)
哈维·S·罗森（Harvey S. Rosen）,特德·盖亚（Ted Gayer）著.财政学（第八版）.中国人民大学出版社,2009.09.
人们对于政府应该如何进行资金运作的看法，深受其政治哲
学的影响。
有些人最关心个人自由，有些人则更强调整个社会福
利的增长。
哲学上的差异能够并且的确导致人们对政府经济活动
在适当范围内的不同看法。
然而，对于公共政策要形成明智的意见，不仅需要一种政治
哲学，还要了解政府在干什么。
实施经济政策的法定权力归属于
谁?政府把钱花在何处?如何筹集收入?第1章讨论政治观点如
何影响人们对财政的看法，概述美国财政制度的运行。
本章为我
们思考以后各章所讨论的财政制度细节提供了一个大框架。
第2章和第3章介绍财政经济学家所用的分析工具。
第2章
主要讲实证分析工具，这种分析是对原因和结果的陈述。
问题是，
经济学家如何设法断定各种政府政策的影响，而我们想知道的不
仅是政府政策的影响，还有它们所产生的结果在某种意义上说是
否是好的。
这正是规范分析的作用，它需要明确的伦理框架，没
有伦理框架，就不能说什么是好的。
这种伦理框架就是第3章的内容。
财政学课程大纲
《财政学》课程大纲封进复旦大学经济学院经济系jfeng@Homepage: /jfengOffice: Room 508； 55665303一、 教材与参考书《财政学》第8版，哈维·S·罗森（Harvey S. Rosen)，2009作者简介Harvey S. Rosen is a Professor of Economics and Business Policy at Princeton University.From 1989 to 1991 Rosen‘s audience changed from Princeton students to federal government policy makersFrom 2003 to 2005, he served on the President’s Council of Economic Advisers, first as a Member and then as Chairman.he provided advice to the White House on a wide variety of policy issues, including tax reform, social security, health care, energy, the federal budget,and financial market regulation其他参考书：迈尔斯(G.D. Myles），《公共经济学》，中国人民大学出版社，2001阿特金森、斯蒂格里茨，《公共经济学》，蔡江南等译，上海三联书店、上海人民出版社，1994邓子基，林致远，《财政学》，清华大学出版社，经济管理类精品教材，2008年二、内容架构三、 主要内容1.导论1.1财政学关注的问题1.2财政学的产生与发展1.3财政学的分析方法1.4公共部门规模的统计描述1.5公共部门规模的理论解释2.福利经济学第一和第二定理2.1帕累托效率2.2福利经济学第一和第二定理2.3生产经济与交换经济下的均衡2.4社会最优的分配2.5福利经济学第二定理的运用：lump-Sum tax（一次性付总税）3.公共品3.1公共品的定义3.2公共品提供中的市场失灵3.3地方公共品3.4公共品的私人生产4.外部性4.1外部性导致的市场无效率4.2庇古税4.3科斯定理4.4排污费4.5排污权5.政治经济学5.1投票模型5.2寻租模型6.不平等和贫困6.1收入不平等的度量6.2贫困的度量6.3再分配手段7.社会保障7.1医疗与医疗保险7.2养老保险7.3失业保险8.税收与收入分配8.1税收归宿8.2局部均衡模型8.3一般均衡模型9.税收与效率9.1超额负担9.2最优税收9.3公共部门定价10.所得税10.1所得税中的公平与效率10.2所得税与劳动力供给10.3最优所得税11.多级政府财政11.1财政分权的优缺点11.2标尺竞争（yardstick competition) 11.3中央政府补助11.4中国的财政分权11.5财产税四、作业与考核平时作业：作业+阅读考试：期末闭卷考试。
罗森第九版英文《财政学》课件cha(2)
• Public provision of a good does not necessarily mean that it is also produced by the public sector
4-4
Some Other Public Goods
• Classification as a public good is not absolute; it depends on market conditions and the state of technology
– impure public good
• A commodity can satisfy one part of the definition of a public good but not the other
• MRSfa = Pf/Pa • Set Pa = $1 • MRSfa = Pf • DfA shows MRSfa for Adam • DfE shows MRSfa for Eve • Sf shows MRTfa • Necessary condition for Pareto efficiency:
MRSfaAdam + MRSfaEve = MRTfa
4-11
Problems Achieving Efficiency
• The Free-Rider Problem • Solutions to the free-rider problem
– Perfect price discrimination
• Some things that are not conventionally thought of as commodities have public good characteristics
哈维罗森财政学件
Benefit Structure
If AIME < $656 PIA = .90*AIME
If $656< AIME <$3955 PIA = .90*$656 + .32*(AIME - $656)
If AIME > $3955 PIA = .90*$656 + .32*($3955-$656) + .15*(AIME $3955)
Nb * B = t * Nw * w or B = t * (Nw/Nb) * w
Ida Mae Fuller
11-14
Social Security Wealth for Representative Individuals
Source: Updated tables, furnished by C. Eugene Steuerle and Adam Carasso, 2006.
?consumptionsmoothingandtheannuitymarket?howsocialsecurityworks?annuity?consumptionsmoothing?adverseselectionandtheannuitymarket?asymmetricinformation?adverseselection114otherjustifications?lackofforesightandpaternalism?moralhazard?economizeondecisionmakingandadministrativecosts?incomeredistribution?improvetheeconomicstatusoftheaged115fullyfundedplanperiod1period2period3period4contributebenefitscontributebenefitscontributebenefitsthegreatestgenerationthebabyboomgenerationgenerationxworkretiredeadunbornworkworkretirestilldeaddeadchildhoodchildhoodretireeachgenerationsbenefitsbasedondepositsitmadeduringworkinglifeplusaccumulatedinterest116period1period2period3period4thegreatestgenerationthebabyboomgenerationgenerationxworkretiredeadunbornworkworkretirestilldeaddeadchildhoodchildhoodretirecontributebenefitscontributebenefitscontributebenefitsbenefitspayasyougoorunfundedsystemeachgenerationsbenefitscomefromtaxpaymentsmadebycurrentworkers117period1period2period3period4thegreatestgenerationthebabyboomgenerationgene
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Tax Incidence: General Remarks
Only people can bear taxes
Functional distribution of income Size distribution of income
Both sources and uses of income should be considered Incidence depends on how prices are determined Incidence depends on the disposition of tax revenues
Balanced-budget tax incidence Differential tax incidence Lump-sum tax Absolute tax incidence
14-3
Tax Progressiveness Can Be Measured in Several Ways
$2,000 -$200 -0.10
0.2
Progressive tax system 3,000 0
0
0.2
Regressive tax system 5,000 400
0.08
0.2
10,000 1,400
0.14
0.2
30,000 5,400
0.18
0.2
14-4
Measuring How Progressive a Tax System is
Ad Valorem Taxes
Price per Pound of food
Sf Pr
P0
Pm
Df Df’
Qr
Q0
Qm
Pounds of food
per year
14-10
Taxes on Factors
The Payroll Tax Capital Taxation in a Global Economy
200 800
1000 800
v2
T1 T0 T0
I1 I0 I0
300 200
2.0 200 1000 800 800
360
.0003 1000
240 800
1000 800
360 240
2.0 240 1000 800 800 14-6
$
2.60
Partial Equilibrium Models
v1
T1 I1
T0 I0
I1 I0
T1 T0
v T0
2
I1 I0
I0
14-5
Measuring How Progressive a Tax System is – A Numerical Example
v1
T1 I1
T0 I0
I1 I0
300
.00025 1000
14-11
Commodity Taxation without Competition
Monopoly Oligopoly
14-12
Profits Taxes
Economic profit Perfect competition Monopoly Measuring economic profit
2.40 2.20
2.00 1.80
Consumers Pay Suppliers Receive
Before Tax After Tax
$1.20 $1.20
S1
$1.40 $1.00
S0
1.60
1.40
1.20
1.00
0.80
0.60
D0
0
1
2
3
4
5
6 D1
7 Quan1ti4t-y78
$
2.6
u0 + u1/(1 + r) + u2/(1 + r)2 + … + uT/(1 + r)T Capitalization
14-14
General Equilibrium Models
Partial equilibrium General equilibrium
14-15
Tax Equivalence Relations
tKF = a tax on capital used in the production of food tKM = a tax on capital used in the production of manufactures tLF = a tax on labor used in the production of food tLM = a tax on labor used in the production of manufactures tF = a tax on the consumption of food tM = a tax on consumption of manufactures tK = a tax on capital in both sectors tL = a tax on labor in both sectors t = a general income tax
SX
2.4
2.2
2
S
1.8
1.6
1.4
1.2
1
Perfectly
0.8
InSeulpapsltDyicX’
DX
0.6
0
1
2
3
4
5
6
7 Quan1ti4t-y88
$
2.6
2.4
2.2
2
S
1.8
1.6
Perfectly
1.4
Elastic
Supply
SX
1.2
1
0ห้องสมุดไป่ตู้8
DX’
DX
0.6
0
1
2
3
4
5
6
7 Quan1ti4t-y98
CHAPTER 14
TAXATION AND INCOME
DISTRIBUTION
McGraw-Hill/Irwin
Copyright © 2008 by The McGraw-Hill Companies, Inc. All rights reserved.
Vocabulary
Statutory Incidence Economic Incidence Tax Shifting Partial Equilibrium Models
Average tax rate versus Tax Liabilities under a hypothetical tax
marginal tax rate
system
Income Tax Average Marginal
Proportional tax system
Liability Tax Rate Tax Rate
14-13
Tax Incidence and Capitalization
PR = $R0 + $R1/(1 + r) + $R2/(1 + r)2 + … + $RT/(1 + r)T
PR’ = $(R0 – u0) + $(R1 – u1)/(1 + r) + $(R2 – u2)/(1 + r)2 + … + $(RT – uT)/(1 + r)