财政学课件

2006年7月1日，美国新泽西州因一项财政预算案未 获州议会通过，州长签署“停工令”，让部分政府 机构“歇业”，属于州政府的一些公益部门和其所 管理的特殊行业也被要求关门。该州的州立公园、 海滩、赛马场等公共设施以及大西洋赌城的十二家 赌场于7月2日停止了运行。 这项预算案要求将该州的销售税从目前的6%提高到 7%，以弥补其45亿美元的赤字。尽管有妥协方案提 出，但州政府和州议会仍有较大分歧，在7月1日的 最后期限未达成一致，于是州长乔恩· 考赞便下令政 府职员“罢工”，大约45000名政府人员开始离岗。 不过考赞的停工令也是有限度的。该州的警察、监 狱、医院以及儿童福利等关系稳定和民生重大问题 的部门不在停工之列，但为数36000多名这部分公职 人员是无薪上班。
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1.
讨论
财政学的学科设置 关于“公共财政”的争论
2.


从1998年12月最高决策层明确提出构建公共财政框 架的目标算起，中国的公共财政建设已经有了整整 7年的历史。 在不少党政机关颁发的文件甚至一些学术刊物中， 公共财政只是作为以往财政概念的简单置换，而未 赋予什么实质意义。就好像电脑的文字处理替换功 能，凡是过去使用财政概念的地方，统统被替换成 了公共财政。于是，财政预算变成了公共财政预算， 财政收入变成了公共财政收入，财政支出变成了公 共财政支出，财政政策变成了公共财政政策。

Welfare Social Security
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Direct transfer payments to individuals constitute more than 40 percent of federal government expenditures in the US.
Growth in Government Expenditures


labor land capital
In 2002, 11 percent of government purchases was for investments while the remainder was consumption.
Government Transfer Payments
10
The Allocation between Private and Government Resources

Private



Food Housing Cars Clothing National Defense Public Schools Police

Government

21
Tax Misery Index
22
Structure of Federal Government Expenditures



Purchases of Goods and Services Transfer Payments Grants in Aid to State and Local Governments Net Interest Paid
27
28
Financing Government Expenditures in the US

Taxes:



Income (Corporate and Personal) Payroll Excise Customs
29
30
31
State Budget Crunch of 2002
Other
10.0
2.2 24
25
26
The Structure of State and Local Government Expenditures in the US



Education Civilian Safety Transportation Executive, Legislative, and Judicial Income Security Health and Hospitals Recreational and Cultural Activities
Sweden 52.1 Greece 42.2
Austria
Denmark France Hungary Italy Czech Republic Germany
49.3
49.1 48.8 46.6 46.1 45.6 45.1
Portugal
Iceland United Kingdom Japan Spain New Zealand Canada
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Political Institutions

Political Institutions are rules and generally accepted procedures that evolve for determining what government does and how government outlays are financed.
10. 政府融资导论 11. 税收、价格、效率与收入分配 12. 预算平衡与政府债务
第四篇 税收：理论与结构
13. 14. 15. 16. 17. 所得税原理 美国的个人所得税 公司所得税 消费税与销售税 对财富、财产与不动产的课税
第五篇 州和地方政府财政
18. 财政联邦制与州和地方政府财政 4
Chapter 1
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Figure 1.1 A Production-Possibility Frontier
Government Goods and Services per Year C B
G2
G1
A
M X2 X1 0 Private Goods and Services per Year
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Distribution of Government Goods and Services
财政学 Public Finance
理论在政策中的当代应用
A Contemporary Application of Theory to Policy
上海财经大学公共经济与管理学院 郑春荣 Zhengchr@

前 言
一、教材介绍


作者海曼教授是美国北卡罗来纳州大学教授。 本书自问世以来，不断修订再版，本课程采 用最新的第8版（2005年出版）。 本书已被耶鲁大学、加州大学洛杉矶分校等 一百余所大学选做财政学教材。
Individuals and Government
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Public Finance

Public finance is the field of economics that studies government activities and the alternative means of financing government expenditures.
Table 1.1 (abbreviated)
Year GDP Federal Government
2.5
State and Local Government
7.5
Total Percentage Government of GDP Total
10.0 10.95
1930
91.3
1945
1960
223.0
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Mixed Economy

Figure 1.2 Circular Flow in the Mixed Economy
Goods & Services Dollars Output Market Goods & Services Dollars
Households
Income Support & Subsidies Taxes, fees, charges Government Services
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Federal Expenditure by Category, 2002
Table 1.2
Category Transfer Payments Purchases Interest
Percentage of Total Federal Expenditures
44.9 28.2 14.7
Grants to State and Local
40.7
39.8 39.4 38.1 37.1 36.9 36.7
Belgium
Poland Norway Finland Netherlands
44.8
44.2 43.5 42.6 42.4
Ireland
US Australia South Korea
32.9
31.9 31.8 24.7


中国财政支出占GDP的比例是多少？ 国际比较有意义吗？
Government
Subsidies Taxes, fees, charges Government Services
Firms
Dollars Resources
Input Market
Dollars Resources
15
Government Expenditures in the US

Government purchases of

Pure Market Economy

Virtually all goods and services are supplied by forprofit private firms. Supply and demand determine price. A mixed economy is one in which government supplies a considerable amount of goods and services and regulates private economic activity.