《Public Finance》双语课程教学大纲
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。
国外财税制度双语课程教学大纲
《国外财税制度》（双语）课程教学大纲一、课程总述本课程大纲是以2015年财政本科专业人才培养方案为依据编制的。
二、教学时数分配三、单元教学目的、教学重难点和内容设置Chapter 1 Government At A Glance【Objectives】By learning this chapter, students are going to know more of American government expenditure and revenue. What’s more, they’er supposed to explore and find the datas about the government public finance via internet resources if necessary.【Key points】Federal Government, State and Local Governments, the Size of Government, Budget, Government Expenditures, Government Revenues【Contents】1. Legal Framework2.Unified Budgeternment Expenditureernment RevenueChapter 3 Welfare Economics【Objectives】By learning this chapter, students are supposed to grasp the basic framework of normative analysis, including the two fundamental theorems of welfare economics and the cases when there are market failures.【Key points】Welfare economics, Pareto efficient, Pareto improvement, the first fundamental theorem of welfare economics, fairness, the first fundamental theorem of welfare economics, market failure, government intervention【Contents】1.Welfare economics2.The first fundamental theorem of welfare economics3.Fairness and the second fundamental theorem of welfare economics4.Market failure5.Buying into welfare economicsChapter 7 Education【Objectives】The chapter provides students with a chance to look into the US educational institutions and its fiscal problems concerning education. By comparing the educational practices between China and the US, students will be able to better understand why governments intervene into the field of education.【Key points】public education, government intervention, public good, externality, commodity egalitarianism, charter schools, school voucher, school accountability 【Contents】1.Justifying government intervention in education2.What can government intervention in education accomplish?3.New directions for public educationChapter 9 The Health Care Market【Objectives】The chapter would introduce the unique aspects of the health care market and justify government intervention in the health care provision.【Key points】Health care market, private insurance, social insurance, insurance premium, expected value, actuarially fair insurance premium, expected utility, risk smoothing, risk premium, loading fee, risk pooling, adverse selection, asymmetric information, death spiral, moral hazard, paternalism【Contents】1.The role of insurance2.The role of risk pooling3.Adverse selection in the health insurance market4.Insurance and moral hazard5.Other information problems in the health care market6.Do we want efficient provision of health care?Chapter 10 Government and the Health Care Market 【Objectives】The chapter would discuss the practices of US health care, including private health insurance and the main forms of government provision of health insurance, i.e. Medicare and Medicaid. By analyzing the challenges facing the health care system, proposals as to reform the system are brought about.【Key points】Private health insurance, Employer-provided health insurance, job lock, cost-based reimbursement, fee-for-service, managed care, capitation-based reimbursement, Medicare, hospital insurance, supplementary medical insurance, prospective payment systems, retrospective payment system, Medicaid, health care reform【Contents】1.Private health insuranceernment provision of health insurance: Medicare and Medicaid3.Health care reformChapter 17 The Personal Income Tax【Objectives】This chapter introduces the US personal income tax system. By learning it, students are supposed to learn how to calculate the personal income tax according to the five steps. Detailed explanation will be given as to prove the complexity of tax system.【Key points】adjusted gross income, taxable income, exemption, deductions, rate schedule, capital gain(loss), realized capital gain, unrealized capital gain, imputed rent, lock-in effect, individual retirement account, Roth IRA, 401(k) plan, Keogh Plan, education savings account, itemized deduction, standard deduction, tax credit, tax expenditure, tax reform act of 1986 【Contents】1.Basic structure2.Defining income3.Excludable reforms of money income4.Exemptions and deductions5.Rate structure6.Taxes and inflation7.The alternative minimum tax8.Choice of unit and the marriage tax9.State income taxes10.Politics and tax reform。
《公共部门经济学》(双语教学)课程教学大纲
《公共部门经济学》（双语教学）课程教学大纲Chapter 1 Individuals and GovernmentSUMMARY：Economics of the Public Sector is the field of economics that studies government activities. Modern Economics of the Public Sector emphasizes the relationships between citizens and government. This chapter discusses some issues as follows: individual, society and government; the allocation of resources between government and private sector; the mixed economy, market and politics; government expenditures in the United States.1. Individuals, Society and Governmenta. Public finance is the field of economics that studies government activitiesand the alternative means of financing government expenditures.b. Governments are organizations formed to exercise authority over the actionsof persons who live together in a society and to provide and finance essential services.c. Political Institutions are rules and generally accepted procedures thatevolve for determining what government does and how government outlays are financedd. Examples of Political Institutions:Majority rule; Representative government2. The Allocation between Private and Government Resourcesa. Private:b. Government:c. A Production-Possibility Frontierd. Distribution of Government Goods and Services3. The Mixed Economy: Markets and Politicsa. Pure Market Economyb. Mixed Economy4. Government Expenditures in the United Statesa. Government purchasesb. Government Transfer Paymentsc. Structure of Federal Government Expendituresd. The Structure of State and Local Government Expenditures in the UnitedStates5. Financing Government Expenditures in the USa. Taxes:b. State Budget Crunch of 2002c. Causesa)Cuts in taxes on business and individuals in the 1990sb)No sales tax collections on servicesc)Growth in costs of Medicaidd. Implications of a Graying America Social Securitya) In 2008 baby-boomers start to retire and collectb)The ratio of workers to retiree fallse. MedicareHealth care inflation is substantially higher than overall inflationf. MedicaidIncreased use of long-term care for baby-boomers6. How Much Government is Enough?The question of how much government is enough is an important one in any society. It is the tradeoff between public and private goods. When government gets bigger, its increased involvement comes at the expense of less private consumption.Questions for review：1. How does the mechanism for distributing and rationing most government services differ from that for distributing goods through markets?2. What is a production-possibility curve? Show how such a curve can be used to explain how private goods and services must be sacrificed to obtain government goods and services.3. Discuss the trends in government expenditures and outlays as a percentage of GDP.Chapter 2 Efficiency, Markets, and GovernmentsSUMMARY：Resources are efficiently allocated when the well-being of any one person cannot be increased without harming another. This condition is attained when all goods are consumed over any period up to the point at which the marginal social benefit of each good equals its marginal social cost. When prices in competitive markets reflect marginal social costs and benefits, market exchange achieves efficiency. Individuals opposing actions that improve efficiency act rationally. They are simply better of with a larger share of a smaller pie. To predict outcomes any political process, it is necessary to know the benefits of any changes proposed, to whom they accrue, and what changes in the distribution of income result.1. Positive and Normative EconomicsPositive Economics explains “what is,” without making judgments about the appropriateness of “what is.”Normative Economics: designed to formulate recommendations about what “should be.”2. Normative Evaluation of Resource Use: The Efficiency Criteriona. Pareto Optimalityb. Marginal Conditions for EfficiencyTotal Social Benefit; Total Social CostNet Benefit = TSB – TSCMaximum Net Benefit occurs where MSB = MSC3. Conditions under which the Market is Pareto Optimala. A perfectly competitive market system exists if:a) All productive resources are privately owned.b) All transactions take place in markets, and in each separate marketmany competing sellers offer a standardized product to many competingbuyers.c) Economic power is dispersed in the sense that no buyers or sellers alonecan influence prices.d) All relevant information is freely available to buyers and sellers.e) Resources are mobile and may be freely employed in any enterprise.b. If These Conditions are MetP = MPB = MSB and P = MPC = MSCSo P = MSB = MSCc. When Does Market Interaction Fail to Achieve Efficiency?4. Market Failure: A Preview of the Basis for Government Activitya. Government intervention may be warranted if a market exhibits:Monopoly power by one supplierEffects of market transactions on third partiesLack of a market for a good where MSB>MSC (i.e. a public good)Incomplete information about goods being soldAn unstable marketb. The Tax System and the Birth RateFamilies with children pay less tax than families without children: personal exemption; child tax credit.Historical data shows that an increase in the real value of the personal exemption is associated with increases in the birth rate.5. Equity vs. EfficiencyHorizontal equityVertical equity6. Positive Analysis on Trade-off Between Equity and Efficiencya. Introductionb. Compensation Criteriac. International View: Agricultural Subsidies, International TradeRestrictions and Global EfficiencyMany nations subsidize farmers with: Production subsidies; Export subsidies; Import constraints.This results in reduced agricultural efficiency.Since WTO agreements, such subsidies and import constraints have been reduced.Questions for review：1. How does trading improve efficiency? Why are trades that apparently providemutual gains to those involved not undertaken?2. Show how equating the total social benefit of a good with its total social cost will result in more than the efficient output of the good.3. Efficiency can correspond to more than one distribution of well-being. Can the efficiency criterion be used to rank one distribution over another?Chapter 3 Externalities and Government PolicySUMMARY：Externality are costs or benefits of market transactions not reflected in prices. They are a dominant form of market failure to achieve efficiency in industrial economies. When the marginal external cost or benefit is priced so that buyers and sellers consider it in their decisions, an externality is internalized. To internalize an externality, the parties involved must be identified and the marginal external cost or benefit must be measured.The Coase theorem shows that, government assignment of rights to resource use, along with facilitation of free exchange of those rights, achieves efficiency, independent of which party is granted the right. When larger numbers of individuals are involved, a solution will require collective action to internalize the externality. Among the techniques used for this are corrective taxes and subsidies, regulations, and the establishment of standards.1. Externalitiesa. Externalities are costs or benefits of market transactions not reflectedin prices.Negative externalities are costs to third parties.Positive externalities are benefits to third parties .b. Externalities and EfficiencySocial CostsMarket equilibrium conditionsEfficiency Requirementsc. Positive externalitiesSocial Benefit2. Internalization of ExternalitiesAn externality can be internalized under policies that force market participants to account for the costs of benefits of their actions.a. Corrective Taxes to Negative ExternalitiesThe tax revenue is sufficient to pay costs to third parties.Socially optimal levels of production are achieved.b. Using a Corrective TaxThe greenhouse effect and a “Carbon Tax”c. Theory of the Second Bestd. A Polluting Monopoliste. Corrective Subsidies3. Coase's Theorema. The Definition and Significance of Co ase’s TheoremThe efficient mix of output will result simply as a consequence of the establishment of exchangeable property rights.It makes no difference which party is assigned the right to use a resource.If the transactions costs of exchanging the rights are zero, the efficientmix of outputs among competing uses of the resource will emerge.b. Limitations of Coase’s TheoremTransactions costs are not zero in many situations.However you allocate the property rights, the distribution of income isaffected.c. Application of Coase's TheoremThe Clean Air Act of 1990 allows for the sale of the "right to pollute."Firms face a tradeoff when they pollute. If they pollute, they forgo theright to sell their emission permits to others.In markets for electricity, Clean Air Act has motivated firms to shift tonatural gas and away from coal as a means of producing electricity.4. Recyclinga) Collecting waste for recycling costs three times as much as collectingit for disposal.b) Rural land is inexpensive.c) Recycling paper creates more water pollution and does not “save” trees;it simply reduces the number that are planted.5. Regulatory SolutionsInstead of using market forces to force firms to internalize externalities,we can use emission standards and apply these to all market players.a. Markets for Pollution Rightsb. Global Externalities:c. Costs and Benefits to the EPAQuestions for review：1. Explain why externalities prevent the attainment of efficiency when goodsare traded in competitive markets.2. How can a corrective tax adjust costs to reflect externalities? What effectswill a corrective tax have on prices, output, and pollution?3. Under what conditions are externalities likely to be internalized withoutthe necessity of government intervention?Chapter 4 Public GoodsSUMMARY：A pure public good is one that is consumed by all members of a community as soon as it is produced for any one member. Its benefits are nonrival and nonexcludable to consumers. Efficiency requires that the production of pure public goods be undertaken to the point where the sum of marginal private benefits is exactly equal to the marginal social cost of production.Ideally, an efficient output of a pure public good could be achieved if each person contributed an amount equal to the marginal benefits received per unit of a public good. This is known as the Lindahl equilibrium. However, problems in inducing households to reveal their true preferences for public goods resulting from free-rider effects make this solution difficult to implement.1. Public Goodsa. Public Goods are goods for which exclusion is impossible.b. Characteristics of Public GoodsNonexclusionNonrivalryc. Pure Public Goods and Pure Private GoodsPure Public Good:.Pure Private Good:d. Marginal Costs for Provision of Public GoodsThe marginal cost of allowing another person to benefit from a pure publicgood is zero, while the marginal cost of providing a greater level ofpublic good is positive.2. Provision of Private Good and Public Goods: Markets and Governmenta. Price Excludable Public Goods vs Congestible Public Goodsa) Price Excludable Public Goods (Excludability, but no rivalry)b) Congestible Public Goods (Rivalry but no excludability)b. Education as a Public Gooda) External benefits:It helps us live in a civil society.It has a “socializing ” function.It teaches the importance of following rules, obeying orders, and workingtogether.It provides students with basic skills like punctuality and the abilityto follow directions that increase their productivity as workers.It helps students identify their abilities and choose appropriateoccupations, thereby increasing productivity levels for a nation.b) Education as a Private GoodEducation has characteristics of a private good:3. Demand For a Pure Public GoodDecisions of Market demand for a Pure Private GoodEfficient Output of a Pure Public GoodLindahl Pricing: Everyone in a group cooperates and participants each pay their marginal benefit.Lindahl Equilibrium4. Free-riderFree-rider occurs when people are not honest in stating their Marginal Benefit, because if they understate it, they can get a slightly reduced level of the public good while paying nothing for it.5. Illustrating Voluntary Contributions to a Public Good: The Gulf WarUnder the premise that defeating Iraq in the Gulf War in 1990 was a public good to be consumed by the industrialized economies and Arab nations, each nation was expected to contribute.6. National Defense and Homeland Securitya. Defenseb. Homeland SecurityThe new department merged several agencies from the departments of Justice,Transportation, Treasury, Agriculture, Energy, Health and Human Services,and Commerce.Questions for review：1. What are the essential differences between pure public goods and pure private goods?2. Although the marginal cost of producing a pure public good is always positive, some consumers can enjoy the benefits of pure public goods at zero marginal costs. Explain the apparent paradox, if there is one!3. How will shares in the finance of public goods vary among contributors ina model of voluntary cooperative supply of such goods?Chapter 5 Public Choice and the Political Process SUMMARY：A political equilibrium is an agreement on the level of production of one or more public goods, given a specified rule for making the public choice and the distribution of tax shares among individuals. Collective, or public, choices are agreements resulting in political equilibria on issues of common concern. Political equilibria are influenced by politicians and bureaucrats. When all voters have single-peaked preferences, parties will tend to move to the median position to win elections.When all voters do not vote, the median most-preferred outcome of all citizens could differ from the median most-preferred outcome of all voters. Logrolling is the explicit trading of votes on issues of great interest to voters. When two or more issues are voted on simultaneously, implicit logrolling can occur. Models of bureaucratic behavior presume that bureaucrats attempt to maximize the size of their budgets.1. The Supply of Public Goods Through Political InstitutionsPublic Choice involves decisions being made through political interaction of many persons according to pre-established rules.2. Political Equilibriuma. Tax Shares or Tax Pricesb. Individual's Choicec. The Choice to Vote or Notd. Determinants of Political Equilibrium3. Median Voter ModelConcept of Median Voter ModelImplications of Median Voter Model4. Political ExternalitiesDefinitionPolitical Transactions Costs5. Preferencesa) Single-peaked pr e ferencesb) Multi-peaked preferences6. Pairwise Cyclinga. Arrow's Impossibility Theoremb. Conditions of Arrow’s Impossibility Theorem7. Political ProcessesConstitutions; Minority Rule; Majority Rulea. Costs and Benefits of Collective ActionBenefitCostb. Possible Alternatives MethodsUnanimityPlurality rule (more than 3 outcomes possible)Point-count voting (enables voters to register the intensity of their preference)Instant Runoffs8. Political Institutions in U.S. Citiesa. In the United States, municipal government takes two basic forms.b. Researchers have found that relative to cities run by managers, those runby elected mayors:a) Have greater capital stock (roads, parks, police and fire stations),b) Use relatively less labor in providing public services,c) Spend the same amount of money.c. Forms of City Government and their Effects on Spendinga) Manager/Council GovernmentUnelected city manager makes most executive decisions, with policyrecommendations by elected city council.b) Mayoral Governmentc) Results:9. Logrolling or Vote TradingLogrolling is the act of voting for something you would ordinarily vote against so that someone else will vote for something that they would ordinarily vote against.a. Implicit Logrollingb. State Government Spending and the size of the Legislature10. Special InterestsSpecial Interests are groups that lobby on particular issues.11. Bureaucracy and the Supply of Public OutputOfficials measure their power in terms of the size of their budgets, notthe efficiency of the outcomes they generate. This causes bureaucrats tohave a self-interest in inefficiently high levels of government spending.Questions for review：1. How does a person decide to vote on any issue that proposes to change the amount of public goods supplied by the government?2. Given tax shares, explain why only the median voter consumes his most-preferred quantity of a public good under majority rule.3. Under what conditions will the median peak correspond to an extreme outcome, such as no output of a good?4. What is logrolling? Under what conditions is logrolling likely to emerge? How can logrolling prevent the attainment of efficiency?A exercise of speech：Imitation of president or finance ministerChapter 6 Introduction to Government FinanceSUMMARY：Government finance transfers use of productive resources from individuals and business firms to the government. Taxes are the major method of government finance. The method of government finance used can have an impact on political and market equilibria and on the efficiency with which resources are employed in the private sector.A basic problem in government finance is the distribution of the costs of financing public goods among citizens. No one best way of accomplishing this exists that will satisfy all citizens. In addition to affecting the political equilibrium, the method of government finance chosen often has significant and complicated effects on the private choices made by citizens.1. Federal, State, and Local Revenuea. Sizeb. Sources:a) Taxes:b) Feesc) Tuitiond) Licenses2. Purpose and Consequences of Government Financea. Political Equilibriumb. Market Equilibrium and Its Efficiencyc. The Distribution of Income3. Taxesa. Tax Baseb. Tax Rate Structurea) Marginal Tax RateThe amount by which the tax increases when the tax base increasesb) Average Tax RateThe total amount of tax divided by the total amount of the tax basec) Tax bracketThe range of the tax base in which the marginal rate is constantd) Descriptors of the Tax Rate StructureA Progressive TaxA Proportional TaxA Regressive Taxe) Average Tax Rates in the US4. How Should the Burden of Government Be Financed?a. Benefit Principleb. Ability-to-Pay Principle5. Criteria for Evaluating Methods of Government Financea. The Criteria are:a) Equityb) Efficiencyc) Administrative easeb. Horizontal and Vertical EquityHorizontal equityVertical equityc. Both concepts are subjective.a) “Economic capacity”b) “Ability to pay”d. Tax Compliance, Avoidance and EvasionTax EvasionTax Avoidance6. Alternatives to Taxationa. Debt Finance is the means of financing expenditures by issuing bonds.b. Inflationary Finance is the means of financing expenditures through theprinting of money.c. More alternatives to Taxationa) Donationsb) User Chargesc) Earmarked Taxesd. User Charges and the Transportation Infrastructuree. User Charges and Efficiency7. Government EnterpriseLocal Utilities8. LotteriesState LotteriesState Lotteries account for more than 3% of state revenues.Lotteries pay out a smaller portion of revenue to winners than other forms of gaming (horse racing, casinos, etc.).Questions for review：1. How does government finance affect both political and market equilibria?2. What is the difference between horizontal equity and vertical equity?3. How can inflation be viewed as a form of taxation?4. What criteria can be used to price the output of government enterprises?Chapter 7 Taxation, Prices, Efficiency, and the Distributionof IncomeSUMMARY：Taxes can affect prices of outputs and inputs, causing losses in efficiency by preventing prices from accurately reflecting social costs and benefits of goods and services. Price-distorting taxes induce individuals to take actions with lower social value than they would choose if no such tax existed. Lump-sum taxes result only in income or wealth reductions; they do not cause losses in the efficiency with which private resources are used.The burden of paying a tax can be shifted from people who are liable for the tax to other groups. This occurs when prices change as a result of a tax. A multimarket analysis of incidence considers the effect of tax-induced resource flows on the prices of inputs and outputs in markets other than those directly taxed. Data on income shares by income class can be tabulated with a Lorenz curve, which plots the percentage of households ranked according to income against their share of income.1. Lump-Sum TaxesA Lump-sum tax is a fixed tax that is owed by everyone and is not subject toanything taxpayers can change.It is independent of income, consumption, or wealth.An example is a Head Tax, which is constant for everyone.Inefficiency in Taxation and the Lump-Sum Tax2. Price -Distorted Taxesa. Individual Excess Burden of a TaxThe individual excess burden of a tax is the loss in well-being when ataxpayer pays taxes under a price-distorting tax instead of under alump-sum tax.b. Community Charges in the U.K.The Thatcher government replaced local property taxes with a form oflump-sum tax called “the community charge.’’unfairnessc. Unit TaxesA unit tax adds to the price by a fixed amount. Examples include the 32cents per pack of cigarettes and 24 cents per gallon of gasoline infederal taxes.d. Tax TermsThe Gross Price (PG)The Net Price (PN)e. Excess Burden of a Unit Taxf. Efficiency Loss Ratio of a Taxthe deadweight loss per dollar of revenue raised DWL/R .3. Incidence of a TaxThe Legal Incidence.The Economic Incidencea. Shifting of TaxesForward ShiftingBackward Shiftingb. Ad-Valorem Taxesc. Using Excise Taxes on Alcohol to Internalize Externalitiesd. Independence of Legal and Economic Incidence4. General Equilibrium Analysis and ShiftingWhen one good is taxed and another good is not taxed, the impact of the tax is not confined to the taxed good.This has the effect of equalizing the after-tax rate-of-return.Government Taxes and Expenditures and the Distribution of IncomeThe Tax IncidenceThe Expenditure IncidenceThe Differential Tax Incidence5. The Lorenz CurveThe Lorenz Curve maps the cumulative percentage of households against their cumulative percentage of income.The Gini CoefficientQuestions for review：1. Why are most taxes likely to cause losses in efficiency? Be sure to relate your answer to the impact of taxes on prices.2. Why should the excess burden of taxation be added to revenue collected from taxes in order to accurately measure the opportunity costs of government-supplied goods and services?3. Under what circumstances does a single-market analysis of tax incidence givea good approximation of the multimarket incidence?4. What is a Gini coefficient? How can this coefficient be used to determine the impact of taxes on income distribution?Chapter 8 Budget Balance and Government DebtSUMMARY：A budget deficit or surplus reflects an imbalance between expenditures and revenues. Deficits increase the federal debt and also can contribute to higher market interest rates and increased inflation. Borrowing to finance public expenditures postpones the tax burden to the future. The federal debt is largely internal in the sense that it is owed mainly to U.S. citizens and institutions. Repayment of the federal debt does not imply a significant drain of either capital or productive opportunities out of the nation.State and local debt holdings are likely to be more external to the issuing jurisdiction than are federal debt holdings, implying that repayment of such debt might withdraw significant amounts of resources to other jurisdiction. The burden of the government debt can be defined as the decrease in well-being of citizens who are taxed to pay off the principal and interest on past debt.1. Budget TermsA Budget SurplusA Budget DeficitThe National DebtNominal figuresa. High-Employment Deficit or SurplusThe budget balance is altered significantly by the state of the economy.The high-employment deficit or surplus is what the surplus would be ifunemployment were low.b. Measuring Budget BalanceOn Budget vs Off BudgetSocial Security and the Post Office are run off budget.c. Unified BudgetThe Unified Budget is the sum of the on- and off-budget deficits andsurpluses.a net deficita net surplusd. National Income and Product Accounts Budgete. Real Surpluses and Deficits2. Economic Effects of Federal Budget Deficitsa. Ricardian Equivalenceb. Economic Effects of Federal Budget Surplusesc. Budget Balance, National Saving, and Economic Growthd. Incidence of Deficit FinanceLower growth rates.3. The Government Debta. January 2003, Federal Debt $6.4 trillion, State and Local Debt $1 trillionb. Net Federal Debtc. Internal and External DebtThe Internal DebtThe External Debt4. State and Local Borrowinga. General Obligation vs Revenue BondsGeneral Obligation BondsRevenue Bondsb. Social Security and the DeficitSocial Security Surpluses5. Burden of the Debta. Impact on future generations:b. Financing Capital by State and Local GovernmentsCapital expendituresThe benefit principle6. National Saving and Government Budget BalanceNational saving in the United States remains low by international standards.A compelling argument in favor of running a budget surplusQuestions for review1. Explain why a budget deficit in a given year when the unemployment rate is 10 percent could be, in fact, a surplus in that year if the unemployment rate werw 5 percent.2. What is the significance of the distinction between internal debt and external debt?3. In what sense does repayment of the federal debt constitute a redistribution of income among citizens?4. How can deficit finance influence political equilibrium? Has deficit finance been associated with increased federal investment in the United States?Chapter 9 The Theory of Income TaxationSUMMARY：Income is viewed by many as an appropriate index of ability to pay taxes. For tax purposes, income is usually measured as an annual flow of earnings. The economist’s definition of income is, however, an annual accretion of purchasing power. This is known as comprehensive income and is measured as the sum of annual consumption and increased net worth.A general tax on comprehensive income would tax all income at the same rate regardless of its source or use. The tax on comprehensive income causes wages, as seen by employers and employees, to diverge. This results in an efficiency loss in labor markets. Taxation of interest income causes the interest rate paid by investors to diverge from that received by savers. The result is a loss in efficiency in markets for loanable funds used to finance investment and accumulation of assets.1. Income Taxesintroduced as an emergency measure during the U.S. Civil War.。
《金融资产评估(双语)》-课程教学大纲
《金融资产评估（双语）》课程教学大纲一、课程基本信息课程代码：18030233课程名称：金融资产评估（双语）英文名称：Financial asset appraisal课程类别：专业课学时：48学分：3适用对象：资产评估专业考核方式：考试先修课程：资产评估概论、微观经济学、宏观经济学二、课程简介《金融资产评估（双语）》是普通高等学校资产评估专业本科生专业必修课程，属于资产评估专业核心课程之一。
课程主要介绍金融市场中主要的金融机构及其业务，金融市场交易机制，债务工具和期货、远期、期权、互换等金融衍生工具的基本原理、作用、定价理论与方法等内容，帮助学生认识和了解金融机构，理解金融市场中的交易机制，熟悉现代金融工具及其风险构成，掌握债务工具与金融衍生品的相关定价理论与方法，能够合理运用相关估价理论与方法开展资产评估工作，具备独立阅读金融相关英文文献的基本能力，以及从事金融资产评估和其他相关金融类职业的基本技能与素质。
三、课程性质与教学目的《金融资产评估（双语）》是资产评估专业本科生的专业必修课程，采用中英双语教学方式。
通过本课程学习，要求学生了解主要金融机构及其业务类型，理解金融市场的交易机制，熟悉金融工具的基本原理及其风险构成，掌握金融相关英文专业术语及其含义，掌握金融资产价值评估与分析的相关理论与方法，包括债务工具与金融衍生品的定价原理与具体方法，能够在实践中合理利用金融资产评估理论与方法评定金融工具的价值。
专业课程思政教育融入是培养中国特色社会主义事业合格建设者和可靠接班人，落实立德树人根本任务的重要渠道，是进行社会主义核心价值观教育、帮助大学生树立正确世界观人生观价值观的重要方式。
在金融资产评估课程思政教学实践中，充分考虑本科生的知识结构、理论水平和应用能力要求，按照教育部颁布的《高等学校课程思政建设指导纲要》，从诚信品质、职业道德、责任意识、敬业精神、社会责任等方面，将金融资产评估理论知识与思想政治教育相结合，着重培育学生经世济民、诚信服务、德法兼修的职业素养。
《公共部门经济学》(双语教学)课程教学大纲
《公共部门经济学》（双语教学）课程教学大纲一、课程名称：Economics of the Public Sector二、课程编号：07115020三、学时与学分：51学时，3学分四、考核方式：考试五、先修课程：先修课程是《西方经济学》、《财政学原理》、《国家预算》和《中国税制》等专业课程。
六、适用专业：财政学专业、税收专业、经济学专业、社会保障专业等七、课程教学目标：本课程的教学目的在于使学生通过学习国外公共经济学优秀原版教材（现选用的是美国著名经济学家David N. Hyman 的《Public Finance: A Contemporary Application of Theory to Policy》第八版，北京大学出版社，2005年7月），掌握有关公共部门经济学的基本理论框架体系，在深入理解原有专业知识的同时，能够直接运用英语进行科研活动、分析和解决实际公共经济问题。
本课程的具体教学目标：1、提高学生的专业英语水平2、培养学生直接运用英语进行财政学科研的能力3、培养学生运用英语进行国际学术交流的能力3、培养学生的国际视野、随时更踪财政学领域的国际最新动态八、说明：《公共部门经济学（双语）》是财政学和税收学专业本科生的基本必修课，是培养学生利用英文表达专业思想、直接进行科学研究和国际交流的重要工具，是培养当代国际型和开放型人才的必要环节，在财政学和税收学专业的课程建设体系中具有举足轻重的地位和作用。
本课程融外语与财政学知识的教学于一体，使外语与财政学知识同步获取，注重提高学生专业外语水平和直接使用外语从事财政学科研的能力；注重促进学生在财政学专业知识、外语水平及能力素质方面的全面发展。
本课程着重运用英语阐述公共部门经济学的基本原理和基本方法，在教学理念中注重运用当代经济学和教育学的崭新教学工具，力图合理安排公共经济学的结构体系，全面系统地地阐述公共经济学的基本内容。
并且争取在教学中较好地体现以下三个特点：一是反映公共经济学最基本、最必需和最重要的内容；二是结构合理，内容新颖，尽可能反映公共经济学的最新理论、方法和研究成果；三是把基本原理、基本知识和基本方法有机结合。
《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。
《财政学基础》课程教学大纲
《财政学基础》课程教学大纲一、课程基本信息课程代码：20030042课程名称：财政学基础英文名称：Public Finance课程类别：学科基础课学时：48学时学分：3分适用对象:本科大二考核方式：考试先修课程：政治经济学、微观经济学、宏观经济学二、课程简介和教学目标基础是认识市场与政府关系、财政收支活动的途径，是理解集体行动逻辑的窗口，是了解社会、经济以及财富创造的重要手段，是培养公民意识、提高公民财经素养、理解公共服务的科学工具。
它是规定的财经院校经济类专业核心课程。
（一）知识目标➢理解政府与市场的辩证关系➢掌握财政产生的根源和财政的职能➢理解政府的钱从哪里来，花到哪里去➢掌握政府征税的原则➢掌握分析评价财政政策、税收政策问题的方法➢加强对财政宏观调控能力的理解➢把握我国未来财税改革的取向和财政政策的选择。
（二）能力目标系统地掌握财政学的基本知识，基础理论及基本运用技能；拥有较高的认识、分析、判断及解决公共经济问题的能力。
（三）思政育人目标三、教学内容和思政融入第一章公共财政与公共财政思想（一）教学框架（二）目的与要求1.教学目标掌握财政的概念、财政的一般属性与公共属性、熟悉财政思想2.育人目标了解财政文明起源，初步建立公共意识以及社会主义财政的公共属性。
（三）教学内容1.主要内容财政国家财政公共财政社会共同需要论2.课程思政素材马克思主义国家观、各类财政思想（四）思政融入方案举例第二章公共财政职能（一）教学框架（二）目的与要求1.教学目标掌握政府与市场的关系、财政职能2.育人目标提升学生的公共意识；提高社会责任感；懂得集体利益中的个体责任，不做“自私自利”的经济人；国情教育。
（三）教学内容1.主要内容市场失灵公共物品外部性财政职能2.课程思政素材习近平谈治国理政、教育的内卷、群体免疫中的搭便车行为（四）思政融入方案举例第三章财政支出总论（一）教学框架（二）目的与要求1.教学目标掌握财政支出的概念和分类，掌握规模变化及结构的变化及理论解释，对未来财政支出改革方向有一定了解2.育人目标四史教育、国情教育；培养学生对于公共决策的关注、树立客观认识世界，理性改造世界，有效治国理政的价值观。
公共部门经济学(双语)教案
公共部门经济学(双语)教案Public Sector Economics (Bilingual) Teaching PlanI. IntroductionPublic sector economics is a crucial field of study that explores the economic activities and policies of government entities. This teaching plan aims to provide a comprehensive overview of public sector economics, covering key concepts, theories, and practical applications. The plan is designed for bilingual instruction, combining English and Chinese languages to enhance students' understanding of the subject matter.II. Objectives1. To introduce students to the fundamental principles and theories of public sector economics.2. To develop students' critical thinking and analytical skills in evaluating government policies and their economic impact.3. To enhance students' bilingual communication abilities through the use of English and Chinese languages in the classroom.4. To promote a deeper understanding of the role of the public sector in the economy and its implications for society.III. Teaching Methods1. Lectures: Engage students through interactive lectures that present key concepts, theories, and real-world examples.2. Group Discussions: Encourage active participation and critical thinking by organizing group discussions on various topics related to public sector economics.3. Case Studies: Analyze and evaluate case studies that exemplify the economic principles and challenges faced by the public sector.4. Multimedia Presentations: Utilize multimedia resources, such as videos and online articles, to supplement classroom discussions and provide diverse perspectives.5. Debates: Foster critical thinking and communication skills by organizing debates on controversial topics surrounding public sector economics.IV. Course Outline1. Introduction to Public Sector Economics- Definition and scope of public sector economics- Distinction between public and private sectors- Public goods and externalities2. Market Failures and Government Interventions- Market imperfections and their economic consequences- Government's role in correcting market failures- Policies for addressing externalities and public goods provision3. Public Revenue and Taxation- Types of taxes: income tax, sales tax, corporate tax, etc.- Principles of taxation and tax incidence- Tax evasion and tax avoidance4. Public Expenditure and Budgeting- Types of government spending: infrastructure, healthcare, education, etc.- Budget formulation and allocation- Evaluating public expenditure efficiency and effectiveness5. Public Debt and Fiscal Policy- Government borrowing and debt management- Fiscal policy tools and their impact on the economy- Challenges and considerations in public debt sustainability6. Public Sector Reforms and Efficiency- Privatization and deregulation- Performance measurement and accountability- Public-private partnershipsV. Assessment Methods1. Quizzes and Examinations: Test students' knowledge and understanding of key concepts and theories.2. Group Projects: Foster teamwork and research skills through group projects that require analysis of real-world public sector economic issues.3. Presentations: Develop students' oral communication skills by assigning individual or group presentations on selected topics.4. Written Assignments: Enhance students' written communication abilities by assigning research papers or essays on specific aspects of public sector economics.5. Participation: Evaluate students' active engagement in classroom discussions and activities.VI. Resources1. Textbooks:- "Principles of Public Finance" by Harvey S. Rosen- "Public Finance and Public Policy" by Jonathan Gruber2. Additional Readings:- "Public Sector Economics: The Role of Government in the American Economy" by Randall G. Holcombe- "The Economics of the Public Sector" by Joseph E. Stiglitz3. Online Resources:- National Bureau of Economic Research (NBER)- International Monetary Fund (IMF)VII. ConclusionThis teaching plan provides a comprehensive framework for delivering a bilingual course on public sector economics. By incorporating both English and Chinese languages, students will develop a stronger grasp of the subject matter and enhance their communication abilities. The plan encompasses various teaching methods and resources, ensuring a comprehensive and engaging learning experience for students.。
公共部门经济学(双语)教案
公共部门经济学(双语)教案公共部门经济学（双语）教案I. 简介1. 教学目标本节课的教学目标是使学生了解公共部门经济学的基本概念、原理和应用，并能够运用所学知识分析和解决实际问题。
2. 教学内容本节课的教学内容包括：- 公共部门经济学的定义和范畴- 公共物品与私人物品的区分- 政府失灵与市场失灵的原因及其后果- 税收与财政政策的作用和影响3. 教学重点- 公共物品与私人物品的区分- 政府失灵与市场失灵的原因及其后果4. 教学难点- 理解政府在经济中的作用和影响- 分析和解决公共部门经济学的相关问题II. 教学过程1. 导入- 引入公共部门经济学的概念和作用，与学生分享一些与公共事务相关的问题和案例，激发学生的兴趣。
2. 知识讲解- 介绍公共部门经济学的定义和范畴，如何区分公共物品和私人物品，并阐述其经济影响。
- 解释政府失灵和市场失灵的概念，讨论其原因和后果，并提供具体实例进行说明。
3. 案例分析- 给学生提供一些实际案例，让他们运用所学知识分析和解决问题。
比如，让学生讨论政府是否应该提供公共卫生服务，并分析这种决策的经济影响。
4. 讨论与互动- 组织学生进行小组讨论，分享并比较各自的观点和分析结果。
- 鼓励学生提出问题和疑问，并与他们进行互动与探讨。
5. 总结与延伸- 总结本节课的重点内容和核心观点，确保学生对公共部门经济学的基本概念和原理有清晰的理解。
- 提供一些拓展阅读材料，引导学生进一步研究和思考公共部门经济学的相关问题。
III. 教学资源1. 教材- 公共部门经济学教材（中英文版）2. 辅助材料- 实际案例分析材料- 案例讨论指导问题IV. 评估与反馈1. 学生作业- 要求学生提交一篇关于公共部门经济学的分析报告，包括对学习内容的理解和个人观点。
- 鼓励学生提出新的问题和观点，以促进进一步的学习和探讨。
2. 反馈- 针对学生的作业进行评估和反馈，指出他们在理解和应用公共部门经济学方面的不足之处，并提供相应的建议和指导。
(西方财政学)课程教学大纲
(西方财政学)课程教学大纲【一】课程差不多信息课程代码：16152203课程名称：西方财政学英文名称：PublicFinance课程类别：专业必修课学时：48学分：3适用对象:财政学专业考核方式：考试先修课程：经济学、财政学【二】课程简介本课程为财政学专业的专业课，适用于财政本科专业。
本课程有助于财政专业学生了解和掌握西方市场经济国家财政领域的基础理论与实践状况，要紧内容包括：财政研究的实证分析与规范分析方法；公共品的定义及其提供等问题；外部性的本质及其妨碍和对策；公共选择的各种机制的讨论与评估；税收与收入分配、效率等相关问题。
Thiscourseisaspecializedcourseinfinance，whichissuitableforundergraduatesinfinance.Thiscoursehelpsstudentstounders tandandmasterthebasicfinancialtheoryandpracticeofthewesternmarketeconomyc ountries.Itsmaincontentsinclude:EmpiricalAnalysisandnormativeanalysismeth odsoffinancialresearch;thedefinitionandprovisionofpublicgoods;essenceofex ternalityanditsinfluenceandcountermeasure;mechanismsofpublicchoice;tax、incomedistributionandefficiencyandotherrelatedproblems.【三】课程性质与教学目的本课程为财政学专业的专业课。
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差不多理论与观点，同时了解到西方国家〔要紧是美国〕财政运行的一般情况，使学生能够在不同的具表达实条件中思考运用所学到的相应观点和知识。
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《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。
本章重点为公共品的定义及其供给的局部均衡模型。
本章难点为非排他性、公共提供与公共生产。
教学内容：2.1 Public Goods Defined1. Public goods are neither excludable nor rival.That is, people cannot be prevented from using a public good, and one person’s use of a public good does not reduce another person’s ability to use it.2. Public goods are characterized by non-rivalry and non-excludability in consumption.⑴ Non-excludability: the property of a good whereby a person can not be prevented from using it.⑵ Non-rivalry: the property of a good whereby one person’s use doesn’t diminish other people’s use.3. Some important aspects of public goods:⑴ Thus, each person consumes the same amount, but not necessarily the preferred amount, of the public good.⑵ Different types of public goods: pure and impure public goods; local public goods; congestible goods; etc.⑶ The relationship between public goods and public provision:Public goods are not necessarily publicly provided.Public goods that are publicly provided are not necessarily publicly produced.Public goods can be provided privately, and private goods can be provided publicly.2.2 Efficient Provision of Public Goods1. Efficient provision of public goods requires that the sum of the individual MRSs equal the MRT, unlike private goods where each MRS equals the MRT, required by Pareto efficiency.MRS: marginal rate of substitution.MRT: the marginal rate of transformation.A Pareto efficient allocation occurs when no person can be made better off without making another person worse off.2. Graphically, it’s shown as “horizontal summation” for private goods, while for public goods it is “vertical summation”.3. The free rider problemA free rider is a person who receives the benefit of a good but avoids payment for it.Because public goods are not excludable, the free-rider problem prevents the private market from supplying them. The government, however, can potentially remedy the problem.Casual observation and laboratory studies indicate that people do not fully exploit free riding possibilities. Nonetheless, in the certain cases, free riding is a significant problem.Market mechanisms are unlikely to provide non-rival goods efficiently, even if they are excludable.4. Cost-benefit analysisDeciding that the government must play a role in supplying public goods is only the first step, and then the government must determine what kinds of public goods to provide and in what quantities.If the total benefits exceed the costs of supplying a public good, the government can provide it and pay for it with tax revenue, making everyone better off.Cost-benefit analysis: a study that compares the costs and benefits to society of providing a public good.Cost-benefit analysis has a tough job. It does not observe any price signals when evaluating whether the government should provide a public good.The efficient provision of public goods is, therefore, intrinsically more difficult than the efficient provision of private goods.2.3 About Privatization1. Privatization:It means taking goods or services that are supplied by the government and turning them over to the private sector for provision and /or production.2. Public or private production of public goods.Even in cases where public provision of a good is selected, a choice between public and private production must be made:⑴ Between public sector and private sectorIncentive to improve in efficiency;Difficulty in acquiring and measuring efficiency;Outcome: cost saving and quality of output.⑵ Determining whether public or private production will be more efficient:A key factor is the market environment. Public versus private ownership is less important than whether effective competition is present.Another important question is the extent to which complete contracts can be written with private sector service providers.思考题：1. How are public goods defined?2. Why does the free-rider problem induce the government to provide public goods?3. How should the government decide whether to provide a public good?4. What is the right mix of public and private provision for public goods?Chapter 3 Externalities课时分配：15课时教学要求：通过本章学习使学生在掌握外部性性质和特征的基础上，把握在应对外部性（主要是负外部性，如污染）方面市场和政府的对策。