复旦大学＜比较财政学＞课程教学大纲

复旦大学课程教学大纲比较财政学课程代码355.005.1编写时间2005.7课程名称比较财政学英文名称Comparative Public Finance: Advanced Topics学分数3周学时3任课教师*张 晏开课院系*经济学院预修课程公共财政学、微（宏）观经济学课程性质： 经济学院财政学专业选修课程。教学目的： 了解国内外公共经济学有关领域的最新研究进展，比较国内外公共政策及其绩效的差异，结合中国政治、经济、文化、体制环境的特点，探讨公共财政学理论对中国的适用性，同时培养学生文献查找、英文文献阅读和公共经济学论文写作的能力。课程基本内容简介： 作为财政学高年级专业选修课，本课程将以专题的形式讲授公共经济学若干领域的内容，通过选读国外重要经济学期刊的某些文章，介绍政府规模、公共品供给、税收与公共支出理论、财政分权理论和公共选择理论的最新理论研究和政策实践成果。基本要求： 学生需完成一定的文献阅读，并积极参与课堂讨论；按时完成符合老师要求的课程论文。教学方式:教师讲授；经典文献、案例课堂讨论；学生读书报告教材和教学参考资料：作者教材名称出版社出版年月相关文章Journal of Economic LiteratureAmerican Economic Association相关文章Journal of Economic PerspectiveAmerican Economic Association相关文章Journal of Public Economics彼得M 杰克逊 主编郭庆旺 刘立群 杨越 译公共部门经济学前沿问题中国税务出版社2000年1月杨志勇比较财政学复旦大学出版社2005年6月教师教学、科研情况简介和主要社会兼职：见经济学院教师主页、中国经济研究中心网站。教学内容安排：Calendar and Readings（第1周）1. 导论：公共经济学的研究历史与现状 1.1 公共经济学的研究现状 1.2 中国公共经济学研究的发展历史 1.3 “比较”的含义Laffont, Jean-Jacques, 2002, “Public economics yesterday, today and tomorrow”, Journal of Public Economics 86, 327-334. Feldstein, Martin, 2002, “The transformation of public economics research: 19702000”, Journal of Public Economics 86, 319-326.Boadway, R., 1997, “Public economics and the theory of public policy”, Canadian Journal of Economics 30, 753-772. 杨志勇，比较财政学，第2章第2节、结束语。（第2周）2. 政治体制、政府规模与政府的作用 2.1 政府规模历史演变与跨国比较 2.2 政府增长的原因：国际比较 2.3 未来的趋势：政府职能与政府大小讨论：1949年以来的中国政府规模Dar, Atul A. and Sal Amir Khalkhali, 2002, “Government size, factor accumulation, and economic growth: evidence from OECD countries”, Journal of Policy Modeling 24, 679-692. Guseh, James S., 1997, “Government Size and Economic Growth in Developing Countries: A Political-Economy Framework”, Journal of Macroeconomics 19, 175-192. Alesina, Alberto and Romain Wacziarg, 1998, “Openness, country size and government”, Journal of Public Economics 69, 305-321.Borcherding, T, 1985, “The Causes of Government Expenditure Growth: A Survey of the U.S. Evidence”, Journal of Public Economics 28, 359-382.Persson, T., and G. Tabellini, 2001,“Political Economics and Public Finance”, In Handbook of Public Economics. Vol. 3. Edited by A. Auerbach,and M. Feldstein.Amsterdam: North Holland, 1549-1660.（第3周）3. 公共品理论 3.1 实验经济学与公共品供给 3.2 公共品供给模式比较：案例分析 3.3 私有化讨论：中国国有资产管理Bortolotti, Bernardo, Marcella Fantini, and Domenico Siniscalco, 2004, “Privatisation around the world: evidence from panel data”, Journal of Public Economics 88, 305-332 Noiset, Luc, 1995, “Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods: Comment”, Journal of Urban Economics 38, 312-316.Abe, Naohito, 1995, “Poverty trap and growth with public goods”, Economics Letters 47, 361-366.Boadway, Robin and Masayoshi Hayashi, “Country size and the voluntary provision of international public goods”, European Journal of Political Economy 15, 619-638.（第4周）4. 税制改革与最优税收理论 4.1 税收与经济增长 4.2 税收体制比较与税制改革 4.3 最优税收理论Burgess, R. and N. Stern, 1993, “Taxation and development”, Journal of Economic Literature XXXI, 762 830.Lee, Young and Roger H. Gordon, 2005, “Tax structure and economic growth”, Journal of Public Economics 89, 1027-1043.Altig, David, Alan J. Auerbach, Laurence J. Kotlikoff, Kent A. Smetters, and Jan Walliser, 2001, “Simulating Fundamental Tax Reform in the United States”, American Economic Review 91, 574-595.（第5周）国庆放假_（第6周）5. 税收执行与地下经济 5.1 税收执行 5.2 逃税行为分析 5.3 地下经济Andreoni, James, Brian Erard and Jonathan Feinstein, 1998, “Tax Compliance”, Journal of Economic Literature 36, 818-860.Scharf, Kimberley A., 2001, “International Capital Tax Evasion and the Foreign Tax Credit Puzzle”, The Canadian Journal of Economics 34, 465-480.（第7周）6. 公共支出理论 6.1 公共支出结构比较 6.2 公共支出与经济增长 6.3 发展中国家的最优公共支出政策Feldstein, Martin and Douglas W. Elmendorf, 1990, “Government Debt, Government Spending, and Private Sector Behavior Revisited: Comment”, The American Economic Review 80, 589-599.Biffen, John, 1980, “Management and Control of Public Expenditure: An Address”, The Journal of the Operational Research Society 31, 1059-1061.Zhang, Tao and Heng-fu Zou, 2001, “The growth impact of intersectoral and intergovernmental allocation of public expenditure: With applications to China and India”, China Economic Review 12, pp. 58-81. F?lster, Stefan and Magnus Henrekson, 2001, “Growth effects of government expenditure and taxation in rich countries”, European Economic Review 45, 1501-1520.Del Monte, Alfredo and Erasmo Papagni, 2001, “Public expenditure, corruption, and economic growth: the case of Italy”, European Journal of Political Economy 17, 1-16.（第8周）7. 债务 7.1 赤字规模与发展历史 7.2 赤字的经济、政治与体制原因 7.3 发展中国家的财政赤字Woo, Jaejoon, 2003, “Economic, political, and institutional determinants of public deficits”, Journal of Public Economics 87, 387-426 Adam, Christopher S. and David L. Bevan, 2005, “Fiscal deficits and growth in developing countries”, Journal of Public Economics 89, 571-597.Poterba, J.State Reactions to Fiscal Crises: Natural Experiments for Studying the Effects of Budgetary Institutions. Journal of Political Economy 102 (August 1994): 799-821.（第9周）8. 财政决策、公共选择与新政治经济学 8.1 公共财政与公共选择：Musgrave与Buchanan的比较 8.2 投票模型与选举机制讨论：中国乡镇民主Alesina, A.,and D. Rodrik. Distributive Politics and Economic Growth. Quarterly Journal of Economics 109 (May 1994): 465-490.Romer, T.,and H. Rosenthal. Median Voters or Budget Maximizers:Evidence from School Expenditure Referenda. Economic Inquiry (1982): 556-578.（第10、11周）9. 财政决策、公共选择与新政治经济学 9.1 官僚、政治家与公共选择 9.2 腐败、寻租与财政决策 9.3 预算制度的公共选择意义 9.4 财政决策机制跨国比较：中国的政治制度与财政的公共选择讨论：中国的体制外财政Banerjee, A.A Theory of Misgovernance. Quarterly Journal of Eocnomics 112 (November 1997): 1289-1332.Besley, T.,and A. Case. Political Institutions and Policy Choices: Empirical Evidence from the United States. Journal of Economic Literature 41 (March 2003): 7-73.Niskanen, W.Bureaucrats and Politicians. Journal of Law and Economics 18 (1975): 617-643.Romer, T.,and H. Rosenthal. Bureaucrats versus Voters: On the Political Economy of Resource Allocation by Direct Democracy. Quarterly Journal of Economics 93 (1979): 563-588.Roubini, N.,and J. Sachs. Political and Economic Determinants of Budget Deficits in Industrial Democracies. European Economic Review 33 (1989): 903-933.Shleifer, A.,and R. Vishny. Corruption. Quarterly Journal of Economics 108 (August 1993): 599-618. Treisman, D., 2000. The causes of corruption: a cross-national study. Journal of Public Economics 76, 399 457.杨志勇，比较财政学，第4章第2节、第4章第3节。（第12周）10. 财政分权理论：政府间财政关系 10.1 财政分权与经济增长：理论与实证 10.2 财政分权实践经验国际比较 10.3 财政分权的新问题：全球化视角Oates, W.E., 1999, “An essay on fiscal federalism”, Journal of Economic Literature 37, 1120-1149.Oates, W.E., 2001, “Fiscal competition and European Union: Contrasting perspectives”, Regional Science and Urban Economics 31, 133-145.陈抗，A.L. Hillman和顾清扬，2002：财政集权与地方政府行为变化从援助之手到攫取之手，经济学（季刊）第2卷第1期。张晏、龚六堂，2005：分税制改革、财政分权与中国经济增长，经济学（季刊）2005年10月。（第13周）11. 财政分权理论：财政竞争 11.1 税收竞争与公共服务竞争 11.2 FDI国际流动与财政竞争 11.3 收入再分配与中国的户籍制度 11.4 我国中央和地方政府的财政竞争行为Srensen, Peter Birch, 2004, “International tax coordination: regionalism versus globalism”, Journal of Public Economics 88, 1187-1214.张晏、夏纪军，2005：税收竞争文献综述：兼对我国地方政府竞争行为