财政学双语
财政学课程教学大纲
财政学课程教学大纲一、课程基本信息课程编号：课程中文名称：财政学课程英文名称：Public Finance课程性质：专业核心课程开课专业：国际经济与贸易、金融学、经济学、公共事业管理开课学期：5总学时：32 （其中理论32学时）总学分：2二、课程目标通过讲述财政基本原理、财政收支相关理论及财政政策的目标及手段等内容，使学生了解政府的职能、政府财政的收支结构和比例结构，掌握财政收支的相关原理，并能够将财政理论与我国的财政实践相联系，具有分析财政现象，解决我国实际财政问题的能力。
三、教学基本要求（含素质教育与创新能力培养的要求）1、了解西方财政学的发展演变历程。
2、掌握市场失灵与政府失效的领域及表现，公共物品及公共需要的内涵及特征，财政的基本特征及其职能。
3、掌握公共物品的提供方式，公共生产的地位和类型，公共定价的一般方法及财政支出的效率。
4、掌握财政支出分类，财政支出规模发展变化的一般趋势，我国财政支出规模发展变化的特殊性及财政支出结构分析。
5、掌握行政管理费的构成及规模变化的一般规律，我国教育经费规模及其来源结构，科学研究费支出和卫生支出的性质，基础设施投资的提供方式。
6、掌握市场经济体制下社会保障制度的经济意义，我国的基本社会保障制度，财政补贴经济影响的机理及其实际经济效应。
7、掌握财政收入的分类和我国财政收入增长变化的趋势分析8、掌握税收术语和税收分类，税收原则，税负转嫁与归宿的一般规律，税收的经济效应作用机制。
9、了解税收制度的发展，资源课税与财产课税，掌握我国现行商品课税的主要税种、我国现行所得课税的主要税种。
10、掌握国债的种类、结构和负担，我国国债依存度分析，了解国债市场及其功能。
11、掌握财政政策与货币政策相互配合的必要性及积极财政政策操作的成功经验。
四、教学内容与学时分配1导论（1学时）现实生活中的财政学,学习对象,我国财政学建设的指导思想2财政概念和财政职能（3学时）政府与市场，财政概念，财政职能3财政支出的基本理论（3学时）公共物品的提供、生产和定价，财政支出效益的分析和评价4财政支出规模与结构分析（3学时）财政支出分类，财政支出规模分析,财政支出结构分析5购买性支出（5学时）社会消费性支出的性质,行政管理费和国防费，文科卫支出，财政投资支出的一般分析, 基础设施投资6转移性支出（3学时）社会保障性支出，财政补贴7财政收入规模与结构分析（3学时）财政收入分类，财政收入规模分析，财政收入结构分析8税收原理（4学时）什么是税收，税收术语和税收分类,税收原则,税负的转嫁与归宿，税收的经济效应作用机制，税收与经济发展9税收制度（3学时）税收制度的组成与发展，商品课税，所得课税,资源课税与财产课税10国债和国债市场（2学时）国债原理，我国债务负担率及债务依存度的分析，国债市场及其功能11财政政策（2学时）财政政策概述，财政政策与货币政策的配合，我国的积极财政政策五、教学方法及手段（含现代化教学手段及研究性教学方法）制作教学课件，使用多媒体教学，教学方法以理论教学即课堂讲授为主，启发引导学生分析问题，采用案例讨论，沟通互动。
财税专业英文问题
1. 简述税收原则Brief Introduction to Taxation Principles（税收原则）(1) Tax Equity Principle（公平原则）Horizontal equity（横向公平）: people with the same tax-paying ability pay the same tax ；vertical equity（纵向公平）: people with different tax-paying ability pay different taxesAbility Principle（能力）: Taxation is based on capacity to pay.Benefit Principle（受益）: Tax according to the benefit of public goods.Opportunity principle（机会）：Tax according to the available opportunities.(2) Efficiency Principle（效率原则）Administrative Efficiency （行政效率）Minimizing Tax Expenses and Simplifying Taxation ExpensesEconomic Efficiency（经济效率）：Taxation Must Be Beneficial to Economic Development 2.什么是市场失灵What is market failure（市场失灵）?Market failure means that the market mechanism cannot realize the effective allocation of resources（有效配置资源）. Market failure is corresponding to market efficiency（有效市场）. Since market allocation efficiency takes complete free competition（完全竞争市场）as a strict assumption condition, and the real market does not have such sufficient conditions, the resource allocation function of the market（市场功能）is not perfect, and the market mechanism itself also has inherent defects（市场固有缺陷）, which are collectively referred to as "market failure". including:(1) monopoly（垄断）. When an industry is monopolized by one enterprise or several enterprises, the monopolist may raise the price by restricting the production, making the price higher than its marginal cost and obtaining extra profits, thus losing the market efficiency.(2) insufficient and asymmetric information（信息不对称）. Both producers and consumers in competitive markets require adequate information. Inadequate information and asymmetric information are also important factors affecting fair competition.(3) externalities and public goods（外部性与公共品）. Perfect competition market requires the internalization of cost and benefit（成本收益内部化）, while externality refers to the extra cost and extra benefit that are not compensated in the market activities.4) unfair income distribution（收入分配不公）. The efficiency of market mechanism is based on full competition, and fierce competition cannot solve the problem of fair income distribution spontaneously.(5) economic fluctuations（经济波动）. The market mechanism achieves the balance of demand and supply, but excessive competition inevitably leads to the repetition of demand exceeding supply and supply exceeding demand, which is the inevitable malpractice of market economy. 2.市场失灵是指市场机制不能实现资源的有效配置，即市场机制造成资源的配置失当。
《Public Finance》双语课程教学大纲
《Public Finance》(双语)课程教学大纲（2003年制订，2006年修订）课程编号：110110中文名：公共财政课程类别：专业主干课前置课：西方经济学、财政学、大学英语后置课：学分：3学分课时：51课时主讲教师：任巧玲、郭晔、毛翠英等选定教材：Harvey S. Rosen: Public Finance, New York: McGraw-Hill, 2002（节选）.课程概述：本课程为财政学专业的专业主干课，本大纲适用于财政学本科专业。
当前，我国的公共财政体制正在进一步地发展和完善，在这个过程中，充分了解和有效借鉴西方市场经济国家财政领域的基础理论和实践状况十分必要。
而在财政学专业课程体系中设置相应课程，正体现出与这一现实要求的协调一致。
本课程主要内容包括：财政学的定义及其主要思想；公共品的定义及其提供等问题；外部性的本质及其影响和对策；公共选择的各种机制的讨论与评估；赤字融资及其相关问题等。
教学目的：本课程的教学目的在于使学生在已有知识基础上，重点掌握西方财政学体系中的基本理论观点，也可以了解到西方国家（主要是美国）财政运行的一般情况；使学生能够在不同的具体现实条件中思考运用所学到的相应观点和知识；同时，使学生掌握财政学方面术语的英语表达方式。
教学方法：本课程作为一门双语教学课程，使用的是英文教材，课堂教学过程中的内容讲解采用中英文结合方式，英语使用程度需要参考学生的整体接受程度。
为强化相关理论知识及其实践运用，本课程根据教学内容进程及其侧重点设置了讨论课时段。
同时，本课程大量借助多媒体手段使讲解更加清楚。
各章教学要求及教学要点Chapter 1 Introduction课时分配：3课时教学要求：通过本章的学习使学生掌握财政学的内涵及其主要功能，并以此为基础把握两种主要的财政思想。
本章重点为财政学的基本涵义。
教学内容：1.1Introduction of Public FinancePublic finance, also known as public sector economics or public economics, focuses on the taxing and spending activities of government and their influence on the allocation of resources and distribution of income.1.2 Public Finance and Ideology1. Organic view of governmentSociety is conceived of as a natural organism．Each individual is a part of this organism，and the government can be thought of as its heart. The individual has significance only as part of the community，and the good of the individual is defined with respect to the good of the whole. Thus，the community is stressed above the individual.2. Mechanistic view of governmentGovernment is not an organic part of society. Rather, it is a contrivance created by individuals to better achieve their individual goals．The individual rather than the group is at center stage．思考题：1. How is public finance defined?2. What are the ideological views concerning the relationship between the individual and the state?Chapter 2 Public Goods课时分配：12课时教学要求：通过本章学习使学生掌握公共品的界定和内涵，并以此为基础把握公共品的有效提供及其生产方面的基本观点。
西部地方性财经大学《财政学》双语教学的思考
西部地方性财经大学《财政学》双语教学的思考【摘要】西部地方性财经大学《财政学》双语教学中存在着教学目标不明确、教学方式单一、学时安排不合理、学生学习积极性不高，合格双语师资紧缺等问题。
优化《财政学》双语教学质量的对策是：建立独立的双语教学评价体系；增加双语教学课时；采用分级分班模式提高学生兴趣；加大双语师资培训等。
【关键词】西部；财经大学；财政学；双语教学；存在问题；优化对策一、引言教育部在2001年提出加强大学本科教学的12项措施里面要求，各高校在三年内开设5%—10%的双语课程，并引进原版教材和提高师资水平。
2002年教育部高教司在《普通高等学校本科教学工作水平评估方案》（试行）中明确双语教学作为教学建设与改革的一项重要内容，并对双语教学课程作统一规定，即授课课程采用外文教材且外语授课课时达到该课程50%以上的课程（外语课除外）。
在教育部的鼓励下，国内财经类高校双语教学如火如荼开展起来。
贵州财经大学等西部地方性财经院校双语教学根据自身实际情况，积极探索符合西部特色的双语教学改革与突破。
贵州财经大学的《财政学》双语教学在借鉴各高校成功经验的基础上2010年才开启起步晚，实际教学过程中面临不少问题，需要认真思考总结。
西部地方性财经大学的师资力量、教学水平和学生基础不能与全国重点财经大学相比。
但国际化是全球发展大趋势，只有保证西部财经大学的学生也能站在高端的国际教育平台上，才能保证西部地方性财经大学的办学模式和人才培养目标紧跟世界潮流，才能保证并提高西部地方性高校生存质量，才能为西部培养更多、更优秀的既能立足中国西部又有国际眼光的高素质复合型财经人才。
[1]而且现代财政学以英美财政学派为主流，我国财政学理论发展基本是沿袭英美主流财政学，只有通过引进欧美原版财政学教材，通过双语教学，才能让西部地方性财经大学的《财政学》课程建设追赶上学术的最前沿，才能让学生了解最新财政学的发展动态拓宽专业视野，提高专业英语的阅读能力。
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和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。
公共部门经济学(双语)教案
《公共部门经济学（双语）》（07115020）课程教案甘行琼、胡洪曙一、授课对象本课程适用于财政学专业、税收专业的大三以上学生学习，在学习本课程之前应先学习大学英语、西方经济学、财政学等课程。
课时方面应设置3学分51课时。
三、教材使用情况《Public Finance: A Contemporary Application of Theory to Policy》（第八版），David N. Hyman著，北京大学出版社，2005年7月。
四、教学手段主要采取讲授与案例教学，全部课程采用多媒体。
五、参考资料1．《Public Finance》(第七版)，Harvey S. Rosen著，清华大学出版社，2005年8月。
2．《Public Finance in Theory and Practice》，Holley H. Ulbrich著，清华大学出版社，2004年3月。
六、教学内容安排Chapter 1 Individuals and Government教学目标：After studying this chapter, the students should be able to:1. Use a production-possibility curve to explain the trade- off between private goods and services and government goods and services.2. Describe how the provision of government goods and services through political institutions differs from market provision of goods and services and how government affects the circular flow of income and expenditure in a mixed economy.3. Discuss the various categories of federal, state, and local government expenditures in the United States and the way those expenditures are financed.内容提要：Public finance is the field of economics that studies government activities and alternative means of financing government expenditures. Modern public finance emphasizes the relationships between citizens and governments. Government goods and services are supplied through political institutions, which employ rules and procedures that have evolved in different societies for arriving at collective choices. Government goods and services are usually made available without charge for their use, and they are financed by compulsory payments (mainly taxes) levied on citizens and their activities. A major goal in the study of public finance is to analyze the economic role of government and the costs and benefits of allocating resources to government use as opposed to allowing private enterprise and households to use those resources.重点难点：The allocation of resources between government and private use; The structure of state and local government expenditure; Market failure and the functions of government: how much government is enough? Government transfer payments; Nonmarket rationing.有关提示：这一部分是公共部门经济学的引言部分，应让学生明白公共部门和私人部门的区别，以及他们各自是如何配置资源的，另外也要熟悉美国政府支出的增长情况。
finance是什么意思_finance的中文解释
finance是什么意思_finance的中文解释finance是什么意思_finance的中文解释finance英[faɪ'næns; fɪ-; 'faɪnæns] 美 ['faɪnæns]n. 财政，财政学;金融vt. 负担经费，供给…经费vi. 筹措资金n. (Finance)人名;(法)菲南斯[ 过去式 financed 过去分词 financed 现在分词 financing ] 【网络释义】财务什么是证据，唯一的铁证只有隆尧公安局自身的财务(Finance)帐本或华龙(Hualong)方便面的财务帐本可以有纪录，再有(Again)就是本家儿自己，我们平民百姓不可能查到这个账。
金融电子金融(E-Finance)是以网络等信息技术手段为基础的金融创新形式，金融信息化的高级阶段，指服务供应商在互联网等新技术的基础上对原有财政学学了十年(Ten years)，最少还有两科没读――《财政学(Finance)》和《金融学》。
知识创造家当这句话确切地说应该是，结构化(Structured)的知识创造财富，灵活运用的知识创造财富。
【词组短语】public finance 公共财政 ; 公共财政 ; 财政学 ; 财政Finance ministry 财政部 ; 财政部 ; 财务部 ; 财政部Mathematical finance 金融数学 ; 金融数学 ; 数理金融学 ; 数学金融Project finance 项目融资 ; 专案融资 ; 项目贷款 ; 项目金融学Google Finance Google财经 ; 谷歌财经 ; Google财经 ; 谷歌金融Finance islamique 伊斯兰银行Company finance 公司融资公司财务 ; 公司财务 ; 公司融资 ; 考试大MSc Finance 金融学 ; 金融学硕士 ; 金融 ; 金融硕士Finance Committee 财务委员会 ; 财政委员会 ; 委员会 ; 财政专门委员会ministry of finance 财政部public finance 财政学international finance 国际金融finance and economics 经济，财经;金融与经济corporate finance 公司金融;公司理财;公司融资finance department 财务部;财政部;财会部finance minister 财政部长national finance 国家财政local finance 地方财政real estate finance 房地产金融;不动产财务housing finance 住宅信贷，住宅金融;住房集资company finance 公司财务;公司融资finance manager 财务经理;财政经理finance ministry 财政部finance company 金融公司;信贷公司finance and accounting 财务会计;财务部;会计学;金融和会计 trade finance 贸易金融project finance 项目融资;项目贷款finance and trade 财贸;金融与贸易accounting and finance 会计和金融;会计与财务【同近义词】n. [财政]财政，财政学;[金融]金融policy of tightening control over expenditure and credit , cameralisticsvi. 筹措资金fund raising【双语例句】He does not understand finance at all.他对财务一窍不通。
财政学专业介绍
专业名称：财政学概述:财政学（英文名称：Public Finance Program）是研究以国家为主体的财政分配关系的形成和发展规律的学科。
它主要研究国家如何从社会生产成果中分得一定份额，并用以实现国家职能的需要，包括财政资金的取得，使用、管理及由此而反映的经济关系。
财政（Public Finance）即国家财政，是以国家为主体，通过政府的收支活动，集中一部分社会资源，满足社会公共需要的经济活动，即研究政府如何为满足社会公共需要、筹集和使用资金的理论、制度和管理方法的科学。
历史:财政学是一门专门研究财富在国家、个人、企业之间的分配方式和使用方式等应用问题的学科，其诞生于18世纪，其发展主要经历了以下几个阶段。
首先，财政学在18世纪成为一门科学，当时主要针对法国重商主义现象提出静态零博弈理论进行研究。
其次，财政学在20世纪已得到进一步发展，并实现了国家财政税务政策在宏观控和微观控制方面所起作用等问题研究的系统化。
从那时候起，财政学便成为人们研究经济宏观政策对经济发展的意义相关问题的重要工具，在国民经济的发展中起着支柱作用。
未来:随着市场经济的发展，国际竞争日趋激烈，对经济管理与调控等相关方面的要求不断提高，人们对经济政策滞后的问题越来越重视。
未来的发展趋势是依照当前现有的科学知识，顺应市场的需要，研究出更先进的国民经济调控方法和技术。
所有这些都使本学科有更为广阔的发展空间。
毕业生的知识和能力:1、掌握财政学科的基本理论、基本知识；2、具有处理财政税收业务的基本能力；3. 熟悉国家有关财政、税收的方针、政策和法规；4. 了解本学科的理论前沿和发展动态；5. 掌握文献检索、资料查询的基本方法，具有一定的科学研究和实际工作能力。
培养对象:本专业培养具备中外经济政策的宏观调控作用及具务经济法律知识和应用能力，另外还需要有从事财经类工作的基本能力，能熟练掌握并运用马克思主义经济学和经济法律方面的基础理论知识并具备创新能力的人才。
高校经济类专业双语教学问题研究——以财政学双语教学为个案
业基 础 课 ，财 政 学课 程 向双 语 教 学 过 渡 是 新 形 势 下 学 理 论 研 究 前 沿 的 差 距 ，培 养 学 生独 立 获 取 国 际 先 高 等 院 校 财 政 税 收 专 业 面 Ｉ 一 项 重 要 课 题 。很 多 进 知 识 ，培 养 他 们 在 该 领 域 内进 行 国 际 学术 交 流 的 临的
高 校对 于财 政 学课 程 都 试 行 了 英 文 原 版 教 材 双 语 教 能 力 ， 使 其 积 极 主动 地 全面 掌握 专 业 知 识 和 技 能 ， 促 学 ， 而 调 查 结 果 表 明 ， 多 高 校 ， 其 是 一 些 非 重 为 今 后 进 入 更 高 层 次 的财 政 学 专 业研 究打 下 良好 的 然 众 尤 点院 校 的双 语 教 学效 果 并 不 明 显 。针 对 目前 财 政 学 基 础 。 双 语 教 学 问题 研 究缺 乏现 象 ，笔者 结 合 广 东技 术 师 范 学院 经 贸 学 院 财税 系财 政 学课 程 教 学 实 际 ，对 财 探索 ， 对双 语 教学 实 施 中 的现 实 问题 有所 思 考 。
财 政 学双 语 教 学 实践
、
根 据 教 学 计 划 ，财 政 学 的双 语 教 学 时 间 安排 在 持 型 双 语 教 学 模 式 （ ｅ ａ ｃ ｉ ｇ ａ ｄ ｃｔ ｎ ｍａ ｎ ｎ ｅｂｌ ｕ ｌ ｕ ａｉ ｎ ｉ ｅ ｏ
大 学 三 年 级 上学 期 ，其 主 要 原 因是 大 学 一 二年 级 学 ｍｏ ｅ）属 中 级模 式 ， 衡 使 用 两 种 教 学 语 言 ， 双语 ｄ１ ， 平 以 生 已完 成 了 微 观 经 济 学 、 观 经 济 学 等 课 程 的 学 习 ， 进 行板 书 和 标 注 ， 要 以英 文 进 行 讲 解 ， 对 某 些难 宏 主 但
公共财政学双语教学课程质量的影响因素分析
度， 了解公共财政学国际前沿理论 ， 以如果用统一的 所 考核形式出试题 ， 来考 核学生对公共财政学掌握是达
黄 万华
（ 武Ｒ －程 大学 管理学 院 ， ｒ － 武汉 ４０７ ） ３０ １
摘
要： 作为众 多本科 专业 的专业基础课 程的公共 财政 学， 开设双语教 学是必然趋 势。结合我 国的财政 体制与税 收制
度 ， 讨公共财政 学实施双语教 学采 用全英文原版教材时 ， 探 课程 内容模块双语教 学的适用性 。对影响公共财政学课程 质 量的因素进行深入分析 ， 出了优化公共财政 学双语教学课程质量的具体对策。 提 关 键词 ： 公共财政 学； 双语 教学 ； 课程质量 ； 影响因素 中国分类号 ：４ ３ ０ Ｇ ２ ．４ 文献标 识码 ： Ａ 文章编号 ：６４３４ ２ １ ） １ １００ １７ －４ Ｘ（０ １ Ｏ － ０ －３ ０ 作者简介 ： 黄万华 （９ ５一）， 湖 北大悟人 ， １７ 男， 讲师， 经济学博 士研 究生 ， 研究方向为公共经济 学。
学生学完后 ， 国外 的财政理论与财政体制掌握较 对 是经济管理类专业如国际经济与贸易 、 金融学、 工商管 性 ， 而对国内的税 收制度及财政体制特别是对我国 理、 会计学 、 财政学 、 财务管理、 市场营销、 公共事业管 扎实 ， 公共财政学双语教 理、 行政管理、 社会保障、 土地资源管理等专业的专业 的分税制缺乏必要的认 知。所 以，
二 、 共财政 学双 语教 学课 程质量 影响 因素 分析 公
讲国家财政的书
讲国家财政的书有很多书可以讲述国家财政的方方面面。
以下是一些经典和权威的国家财政相关书籍：1. 《国家财政学》（Public Finance）——理查德·穆斯格雷夫（Richard Musgrave）、佐尔曼·皮格（Peggy Musgrave）和阿尔伯特·柯密斯基（Aldona Robbins）合著。
这是一本系统介绍国家财政的教科书，包括财政理论、公共支出和税收政策等内容。
2. 《财政学》（Principles of Economics）——尼日尔·麦康诺尔（N. Gregory Mankiw）著。
这本书是经济学教科书，其中有一个章节专门介绍国家财政理论和实践，包括纳税和政府支出的原理，以及政府如何影响经济的方法。
3. 《国家财政：理论与实践》（Public Finance: Theory and Practice）——理查德·维科瑞（Richard W. Tresch）著。
这本书系统介绍了国家财政的理论和实践，包括税收、公共支出、财政政策和财政体制等主题。
4. 《国家财政理论》（The Theory of Public Finance）——理查德·穆斯格雷夫（Richard Musgrave）著。
这本书是关于国家财政理论的经典之作，包括公共支出的经济学原理、税收理论和政府干预经济的方方面面。
5. 《国际公共财政学》（International Public Finance）——Charles E. McLure Jr. 和 Jack M. Mintz 编。
这本书探讨了国际公共财政的重要议题，包括国际税收竞争、跨国公司税收、贸易和投资的税收影响等。
这些书籍对于理解国家财政的理论和实践都提供了深入且全面的分析和讨论。
无论是学术研究还是对国家财政政策感兴趣的读者，这些书籍都是很好的参考资料。
罗森财政学第七版（英文版）Chap013
罗森财政学第七版（英文版）Chap013CHAPTER 13 - Taxation and EfficiencyMultiple-Choice Questions1. An income effecta) is measured as the change in prices over time.b) is not possible when people are unemployed.c) requires interest rates to remain constant.d) is the change in the quantity demand, due to the fact that real income changeswhen prices change.e) is none of the above.2. Equivalent variation meansa) finding an equivalent change in income that puts a person on the same utility as achange in price would.b) finding equal tax rates that insure quantity demanded does not change.c) equalizing excess burden across all markets.d) moving the same distance in either direction from a starting point on anindifference curve.e) price variations that ensure quantity demanded does not change.3. The compensated demand curvea) shows how the quantity demanded changes when the price changes.b) shows how income is compensated, so that the individual’s commodity bundlestays on the same indifference curve.c) is sometimes referred to as the Hicksian demand curve.d) is all of the above.e) is none of the above.4. The slope of the production possibilities curve is thea) marginal rate of substitution.b) contract curve.c) offer curve.d) Engel curve.e) marginal rate of transformation.5. Lump sum taxesa) create no excess burden.b) are not as widely used as other forms of taxation.c) generally lack a sense of equity.d) are all of the above.e) are none of the above.6. The marginal rate of substitution isa) the slope of the utility curve.b) the slope of the contract curve.c) the slope of the utility possibilities curve.d) none of the above.7. Points on the same utility curve area) points where the person is indifferent between bundles on the line.b) points where utility is maximized.c) never possible.d) known as “points of light.”e) all of the above.8. In the double-dividend hypothesis, if the proceeds from a Pigouvian tax are used to________ income tax rates, then efficiency _________ in bothmarkets.a) increase; increasesb) reduce; reducesc) increase; reducesd) reduce; increasese) none of the above9. A tax that causes the price that producers receive for a commodity to deviate from thebuyer’s price isa) a unit tax.b) a compensated tax.c) an income tax.d) a price-distorting tax.10. Which of the following would be an example of a lump-sum tax?a) a compensated taxb) a retail sales taxc) a head taxd) an admission fee11. Which of the following is a unit excise tax?a) a tax of 15%b) an admissions fee of $2.00 on each ticket purchasedc) an ad valorem tax of $3.00d) an income tax of $3.00e) none of the above12. The economic incidence of a unit tax isa) generally borne by the buyers.b) generally borne by sellers.c) generally borne by the government.d) independent of the statutory incidence for the tax.e) none of the above13. Excess burden is largest witha) lump-sum taxes.b) unit taxes.c) no taxes.d) all of the above.14. When a demand curve is vertical, the elasticity of demand is equal toa) 0.b) 1.c) .d) -1.15. A tax wedge causesa) consumer prices to equal producer prices.b) producer prices to rise above consumer prices.c) consumer prices to separate from producer prices.d) all prices to fall.e) none of the above.Discussion Questions1. Refer to Figure 13.5 in your textbook. Suppose that the demand curve for barley can becharacterized by the equation X d = 26 –P/2. Suppose further that price was $10.00 and a $4.00 tax is imposed on the market.a) What is the amount of tax revenue generated by the tax?b) How much excess burden is generated by the tax?2. Refer to Figure 13.7 in your textbook. If the supply curve for labor can be written as L =w/2 –3/2 and the initial wage was $10, how much excessburden is created if there is a tax on wages of $2?3. Suppose the inverse demand curve for good A is given by the equation P A = 10 – Q A/10,and the supply curve is perfectly elastic (horizontal) at $1. Good A is presently taxed at $2 per unit. Good B (which is independent of good A) has an inverse demand curve, P B = 5 –Q B/20, and is also perfectly elastic at $1. Good B is untaxed.a) How much tax revenue is collected and what is the excess burden of the $2 tax onA?b) How much revenue is collected if the tax on good A is reduced to $1 per unit andgood B is taxed at $1 per unit?c) What is the total excess burden of taxing both goods at $1 per unit?d) Which tax system is preferable from the point of view of economic efficiency?4. Suppose that demand is perfectly inelastic. Supply is normal and upward sloping. Whatis the economic incidence of a unit tax placed on suppliers?5. Refer to Figure 13.8 in your textbook. If VMP mkt can be characterized by the equationVMP mkt= 50 –2H mkt, where H is the number of hours worked, and VMP home can be characterized by the equation VMP home = 45 –3H home, where H is the number of hours worked, what is H* if there are a total of 40 hours to be worked between work and home? True/False/Uncertain Questions1. When a single tax is imposed, the excess burden is proportional to the compensatedelasticity of demand and to the square of the tax rate.2. A lump sum tax can create an excess burden.3. The logic of the double-dividend hypothesis may not hold because the Pigouvian taxexacerbates pre-existing distortions in the labor market.4. Taxing in labor markets creates more excess burden than taxing in commodity markets.5. The differential taxation of inputs does not create an excess burden.6. Lump sum taxes do not distort behavior.7. Taxes that create an excess burden are bad.8. Excess burden calculations typically assume no other distortions.9. Unit taxes vary along with the price of the taxed commodity.10. Taxes impose an excess burden.Essay Questions1. Suppose you had to design an economic system for a country that had never existedbefore, like one of the former Soviet Union countries. What criteria would you consider to minimize the excess burden of the system of taxation?2. Equivalent variation is a method employed to measure excess burden. Comment on whya method such as compensating variation would not be appropriate for this analysis.3. Is it possible to design a tax that does all of the following:i) leaves behavior unchangedso that the quantity demanded of goods and services does not change, ii) creates no excess burden, iii) is not regressive, and iv) is welfare enhancing?Answers to CHAPTER 13 - Taxation and EfficiencyAnswers to Multiple-Choice Questions1. a2. a3. d4. e5. d6. a7. a8. d9. d10. c11. b12. d13. b14. a15. cAnswers to Discussion Questions1. a) Tax revenue generated is (4)(19) = 76.b) Excess burden is (1/2)(4)(2) = 4.2. Excess burden is the area of the triangle idh, which is (1/2)(2)(1) = 1.3. a) Tax revenue = (2)(70) =140. Excess burden = (1/2)(2)(20) = 20.b) Total tax revenue = (1)(80) + (1)(60) = 140.c) Total excess burden = (1/2)(20)(1) + (1/2)(10)(1) = 15.d) Both systems raise the same amount of tax revenue, 140, but the second systemdoes it with less excess burden, 15 < 20. Therefore, the second system would bemore efficient.4. The economic incidence of the tax falls entirely on the consumers.5. Setting the two equations equal to each other gives 50 –2H mkt = 45 –3H home and,keeping in mind the total time constraint, that H mkt + H home = 40 yields that H home * = 25 and H mkt* = 15.Answers to True/False/Uncertain Questions1. T2. F3. T4. U5. F6. T7. F8. T9. F10. UAnswers to Essay Questions1. Reducing excess burden would be critical, but there has to be a great deal of careinvolved in ensuring that the tax system is fair. This would be very important for a new country that has no institutional history to draw upon.2. Compensating variation measures the change in income that would be required to return aperson to his original utility curve after a commodity tax/subsidy had moved him from it.Equivalent variation measures the amount of income change that would be necessary to move a person to the same level ofutility that a commodity tax/subsidy moved him to. 3. No. Currently, it would be difficult to design a tax system that can do all of these things.。
财政学(双语)Part four
Standard Deduction — Subtraction of a fixed amount from adjusted gross income that does not require documentation. Rate Structure The Alternative Minimum Tax (AMT)
1. Interest on State and Local Bonds
2. Some Dividends
3. Capital Gains
4. Employer Contributions to Benefit Plans
5. Some Types of Saving
6. Gifts and Inheritances
2. Empirical Studies of Saving
Chapter 18 Deficit Finance
How Big Is the Debt? Deficit—The excess of expenditures over revenues during a period of time. Surplus—The excess of revenues over spending. On-Budget Deficit (or surplus)—The deficit resulting from onbudget expenditures and revenues. Off-Budget Deficit (or surplus) Debt — The total amount owed at a given point in time, the sum of all past deficits. Interpreting Deficit, Surplus, and Debt Numbers 1. Government Debt Held by the Federal Reserve Bank 2. State and Local Government Debt 3. Effects of Inflation
哈维罗森财政学全英笔记Chapter1
Chapter One IntroductionThis book is about the taxing and spending activities of government, a subject usually called public finance.This term is something of a misnomer, because the fundamental issues are not financial (that is, relating to money). Rather, the key problems relate to the use of real resources. For this reason, some authors prefer the label public sector economics or simply public economics.We focus on the microeconomic function of government- the way government affects the allocation of resources and the distribution of income.This book follows tradition by focusing on governmental spending and revenue-raising activities.Public Finance and IdeologyOpinions on how government should function in the economic sphere are influenced by ideological views concerning the relationship between the individual and the state. Political philosophers have distinguished two major approaches.1. Organic View of GovernmentSociety is conceived of as a natural organism. Each individual is a part of this organism, and the government can be thought of as its heart. The individual has significance only as part of the community, and the good of the individual is defined with respect to the good of the whole. Thus, the community is stressed above the individual.The goals of the society are set by the state, which attempts to lead society toward their realization. The choice of goals differs considerably.Because societal goals can differ, a crucial question is how they are to be selected. Proponents of the organic view usually argue that certain goals are natural for the societal organism.2. Mechanistic View of GovernmentGovernment is not an organic part of society. Rather, it is a contrivance created by individuals to better achieve their individual goals.Virtually everyone agrees that it is good for individuals when government protects them from violence. To do so government must have a monopoly on coercive power.Opinions within the mechanistic tradition diverge. Libertarians, who believe in a very limited government, argue against any further economic role for the government. Libertarians are extremely skeptical about the ability of governments to improve social welfare.Social democrats believe that substantial government intervention is required for the good of individuals.3. Viewpoint of This BookThe mechanistic view of government has come to dominate Anglo-American political thought. Not surprisingly, Anglo-American economic thought has alsodeveloped along individual lines. Within the individualistic tradition there is much controversy with respect to how active government should be.Economic policy is not based on economic analysis alone. The desirability of a given course of government action inevitably depends in part on ethical and political judgments.Government at a Glance1. The Legal Framework2. The Size of GovernmentA more sensible (and common) approach is to measure the size of government by the volume of its annual expenditures, of which there are basically three types:(1) Purchase of goods and services.(2) Transfers of income to people, businesses, or other governments.(3) Interest payments.The federal government itemizes its expenditures in a document referred to a as the unified budget. However, some government activities have substantial effects on resource allocation even though they involve minimal explicit outlays. For example, issuing regulations per se is not very expensive, but compliance with the rules can be very costly. Some have suggested that the costs imposed on the economy by government regulations be published in an annual regulatory budget. Unfortunately, computing such costs is exceedingly difficult so it is unlikely there will ever be an official regulatory budget.The figure is a misleading indicator of the growth of government for several reasons:(1) Because of inflation, the dollars decreased in value over time.(2) The population has also grown over time. An increasing population by itself creates demands for a larger public sector.(3) It is sometimes useful to examine government expenditure compared to the size of the economy. If government doubles in size but at the same time the economy triples, then government has relatively shrunk.Government expenditures have increased in both nominal and real absolute terms, in per capita terms, and as a percentage of GDP.3. ExpendituresNational defense and Social Security are the largest spending items in the federal budget.Much of the government budget consists of so-called entitlement programs-programs determined by the number of people who qualify which are out of hands of the current government. The fast-growing areas such as Social Security and interest payments are relatively fixed in the sense that they are determined by the previous decisions.The share of national defense spending in federal expenditure has fallen over time, while Social Security, public welfare, and payments on outstanding debt have increased in importance. The combination of entitlement programs and interestof the payments reduces yearly control over the level of expenditures. About 34federal budget is relatively uncontrollable.It is useful to break down total expenditures by level of government. State and local governments are clearly important players.4. RevenuesAt the federal level, personal income taxation is currently the single most important source of revenue, accounting for about 45% of the tax collections. Socialof federal revenue collections, which are payroll tax Insurance accounting for 13collections used to finance Social Security and Medicare. The federal corporate income tax decreases. In the state and local sector, the property tax decreases and individual income taxes increase.Changes in the Real Value of Debt When the government is a debtor and prices increase, changes in the real value of the debt may be an important source of revenue.。
财政学英语词汇
Publicfinance财政Redistri butio n再分配Organic view of governm ent政府有机论Expendi ture支出，花费Revenue财政收入，税收收入Unified budget统一预算，综合预算Regulat ory budget管理预算Positiv e economi c s 实证经济学empiric al analysi s 实证分析Econome trics计量经济学Paretoefficie nt 帕累托最优Pareto i mprove ment 帕累托改进Welfare economi c s 福利经济学social welfare functio n社会福利函数Producti on possibi lities curve生产可能性曲线Utility possibi lities curve 效用可能性曲线Nonriva l非竞争性Nonexcl udable非排他性Free rider problem搭便车Pure public good 纯公共物品Private good私人物品Externality 外部性market mechani s m. 客观性Coase Theorem :The Coase Theorem states that once propert y rights are establi s hed and transaction costs are small, then one of the parties will bribe the other to attain the sociall y efficient quantit y.科斯定理：一旦产权建立和交易成本较小时，一方将会拉拢另一方达到社会的有效率的产量。
PublicFinanceandPublicPolicy第四版课程设计
Public Finance and Public Policy 第四版课程设计一、课程概述《Public Finance and Public Policy》是美国经济学家Jonathan Gruber的经典著作之一，已出版至第四版。
本课程以该书为基础，介绍了公共经济学中的核心概念和方法，重点探讨了政府在资源配置、收益与分配、以及市场失灵等方面所扮演的角色。
本课程旨在帮助学生掌握公共经济学的基础理论和分析方法，理解政府在市场经济中的作用，为未来从事公共事业领域的相关工作做好准备。
通过学习，学生将深入了解政府预算、税收政策、社会保障、医疗保健等领域的经济学原理，并了解这些领域的现实运作方式和政策挑战。
二、教学目标1.理解政府在市场失灵中的作用及解决问题的具体方法；2.掌握现代公共财政的基本理论和方法，包括公共支出、政府预算、社会保障、税收政策等；3.了解公共政策的制定和执行过程，掌握测量公共政策效果的工具；4.了解国际公共财政的理论和实践。
三、教学内容第一部分公共财政的理论与实践1.公共财政的目标、功能和原则；2.公共支出的理论和实践；3.政府预算的理论和实践；4.税收与税负分析；5.财政市场的分析和理论。
第二部分社会保障与医疗保健1.社会保障的理论和实践；2.医疗保健的理论和实践；3.公共医疗保健体系的理论和实践。
第三部分国际公共财政1.国际公共财政理论；2.国际公共财政实践案例分析；3.国际公共财政政策研究。
四、教学方法1.课堂讲授：通过授课，教师对公共财政的理论、实践和政策进行详细讲解，并在课堂上提供解决问题的方法。
2.讨论：通过课堂讨论，鼓励学生思考问题，互相讨论，不断探寻问题的解决之路。
3.课外阅读：通过阅读相关文献，学生可以更加深入地了解公共财政领域的理论、实践和政策。
4.课程设计：通过完成课程设计任务，学生可以运用所学的理论和方法对现实问题进行分析和解决。
五、评分标准1.课堂出勤情况占总评分的10%；2.课堂表现，包括发言和课堂上的答题情况占总评分的20%；3.课程设计占总评分的40%；4.期末考试占总评分的30%。
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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：是指一中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 consumer’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。
Welfare economics:the branch of economic theory concerned with the social desirability of alternative economic states.福利经济学：研究各种经济状态的社会合意性的经济理论的一个分支。
Pareto efficient :an allocation of resource such that no person can be made better off without making another person worse off.帕累托效率：要使一个人的境况变好，唯一的办法就是使另一个人的境况变坏。
Pareto improvement: a reallocation of resources that makes at least one person better off without making anyone else worse off.对在不使其他任何人境况变坏的情况下使某人的境况变好的资源进行重新配置。
Pure public good :a commodity that is nontrivial and no excludable in consumption.纯公共物品：指既没有排他性有没有竞争性的产品和服务。
Privatization：the process of turning services that are supplied by the government over to the private sector for provision and production私有化：把由政府提供的服务交给私人部门去提供和生产。
Commodity egalitarianism :the idea that some commodities ought to be made available to everybody商品平均主义：要求某些商品人人有份Externality: an activity of one entity that affects the welfare of another entity in a way that is outside the market mechanism外部性：当某一实体的活动以市场机制之外的某种方式直接影响他人的福利时，这种影响称为外部性Coase theorem :provided that transaction costs are negligible ,an efficient solution to an externality problem is achieved as long as someone is assigned property rights independent of who is assigned those rights.科斯定理：认为只要财产权是明确的，并且其交易成本为零或很小，则无论在开始时财产权的配置是怎样的，市场均衡的最终结果都是有效率的理论。
Emissions fee（排污费）:a tax levied on each unit of pollutionCost effective :a policy that achieves a given amount of pollution reduction at the lowest cost possible成本有效：一种以可能的最低成本实现的结果Cap-and-trade(总量控制与交易制度) : a policy of granting permits to pollute , with the number of permits set at the desired pollution level ,and allowing polluters to trade the permits .Incentive-based regulations(激励型管制) :policies that provide polluters with financial incentives to reduce pollutionCommand-and-control regulations（命令控制型管制）:policies that require a given amount of pollution reduction with limited or no flexibility with respect to how it may be achieved .Crowd out（排挤）:when public provision of a good substitutes for private provision of the good . in the presence of crowd out , when the government increases public education ,the net change in the amount of education is less than the amount provided by the government.Charter schools :public school that operate under special state government charters. Within limits established by their charters , these schools can experiment with a variety of approaches to education and gave some independence in making spending and hiring decisions.特许学校：特许学校属于公立学校，它们在政府特许的情况下，按国家标准办学，但教学有自由，在开支和雇佣方面也有一定的独立性。
School voucher :a voucher given to a family to help the family pay for tuition at any qualified school . the school redeems the voucher for cash .教育券：教育券是指政府把教育经费折算成一定数额的有价证券发给每位学生。
Social insurance programs（社会保险）:government programs that provide insurance to protect against adverse eventsInsurance premium（保险费）:money paid to an insurance company in exchange for a guarantee of compensation given a specified adverse event.Risk aversion（风险厌恶）:a preference for paying more than the actuarially fair premium in order to guarantee compensation if an adverse event occurs .Risk premium（风险溢价）:the amount above the actuarially fair premium that a risk-averse person is willing to pay to guarantee compensation if an adverse event occurs.Asymmetric information（不对称信息）:a situation in which one party engaged in an economic transaction has better information about the good or service traded than the other party.Adverse selection（逆向选择）:the phenomenon under which the uninformed side of a deal gets exactly the wrong people trading with it .由于信息不对称，保险公司得到的客户恰恰是有毛病的人Community rating（团体费率法）:the practice of charging uniform insurance premiums for people in different risk categories within a community , thus resulting in low-risk people subsidizing high-risk people.向某一由不同健康风险的个人组成的团体收取统一保费Moral hazard（道德风险）:when obtaining insurance against an adverse outcome leads to changes in behavior that increase the likelihood of the outcome.道德风险指在委托一代理关系中，代理人为了追求自身利益最大化而不惜损害委托人利益的行为Deadweight loss（无谓损失）:the waste that exists when trades occur in which marginal cost exceeds marginal benefit ,or when trades in which marginal benefit exceeds marginal cost do not take place .Third-party payment（第三方支付）:payment for services by someone other than the consumer .是指一些和国内外各大银行签约、并具备一定实力和信誉保障的第三方独立机构提供的交易支持平台Cost-based reimbursement or fee-for-service（按费用补偿制度或一次一付医疗费制度）:a system under which health care providers receive payment for all services required保单对包间提供者的支付都是以治疗病人的实际费用为基础的Managed care（管理保健）: any of a variety of health care arrangements in which prices are kept down by supply-side control of services offered and prices charged从市场的供给面而非需求面入手，即限制利用并降价的做法。