《公共部门经济学》（双语）课程教学大纲.docx

1、公共部门经济学（双语）课程教学大纲课程代码：REVE3014课程性质：专业必修课程授课对象：财政学专业、税收专业以及社会保障专业开课学期：秋总学时：54学时学分：3学分讲课学时：54学时指定教材：根据英美同名教材编写讲义参考书目：1. Economics of the Public Sector, JE Stiglitz - W. W. NORTON & COMPANY2. The economics of the local public sector, DL Rubinfeld - Handbook of Public EconomicsMeasuring Public Secto

2、r Efficiency: A Study of Economics Departments at AustralianUniversitiesGary Madden, Scott Savage, Steven Kemp - Education Economics红Reforming the local public sector: economics and politics in privatization of water and solid waste, Germa Bel, Xavier Fagcda - Journal of Economic Policy Reform5. Beh

3、avioral economics perspectives on public sector pension plans, J Beshears, JJ Choi, D Laibson, . - Harvard Kennedy School of Government6. Analysis of Urban Public Spaces Based on Public Sector Economics, BW Ling, W Wang - Urban Planning Forum7. NEW INSTITUTIONAL ECONOMICS AND THE ANALYSIS OF THE PUB

4、LIC SECTOR,B Dollery ,Review of Pol icy Research8. Modern Public Finance: The Study of Public Sector Economics , MS Comiez, BP Herber, Journal of Finance也Public sector administration of ecological economics systems using mediated modeling,dBM Van, JR Kenyan, E Krueger, Annals of the New York Academy

5、 of Sciences10. The economics and politics of public sector pay and the crisis, D Hall, Inventiones Malhemalicae1 lPublic finance in theory and practice, RA Musgrave, PB Musgrave,清华大学出版社12. The design of tax structure: Direct versus indirect taxation, AB Atkinson, JE Stiglitz, Journal of Public Econ

6、omics。教学目的:X. World tax reform本章课外阅读材料Further readings: TAX REFORM TRENDS IN OECD COUNTRIES思考题：1. What is tax and how to distinguish between TAX and FEES?2. Discuss the principles of taxation.3. What is tax burden shifting ? And how to understand the nature of tax burden shifting and incidence?4. Pl

7、ease make a brief comparison of tax structures of both developed and developing nations?5. How to measure the equity of TAXATION?6. Please expound the merits and demerits of income taxation.7. Describe new developments in modern taxation theories and systems.8. Discuss the main characteristics of wo

8、rld tax reform since mid 1980s.9. Discuss the main contents and effects of the B2V reform.Chapter 4. Public Expenditure课时：2周，共6课时教学内容：I . Definition of public expenditureThe process in which fiscal funds including tax revenue are arranged for various public uses (Second stage of fiscal distribution)

9、II. Classification of public expenditure According to the functions of the public sector In the light of the economic nature of expend!ture In accordance with the compensatory nature of expenditure According to the level of the public sector which arranges and manages expenditureIII. Theoretical exp

10、lanation to the growth of public expenditure1. Historical evolution of public expenditureO Absolute scale (since the 1930s)O Relative scale (public expenditure as percent of GDP)2. Theoretical explanation to the growth of public expenditureO The law of rising public expendi ture ( A. Wagner)O The th

11、eory on replacement-effect of public expend! ture ( Peacock& Wiseman)O The theory on growth of public expenditure by stage ( P.& R. Musgrave)O The theory of public choice ( J. Buchanan)IV.Contents of public expenditure© Expenditure for public investment Expend i ture Expend! turc for sc

12、ience, education and cul ture, and medicare heal thfor public administrut ion Expendi turefor national defense Expenditurefor social security Expenditurefor diplomatic re lationsV.Principles of public expenditure Efficiency1. Equilibrium of al location of resources2. Inpul-output model VS Cost-benef

13、i t analysis Equity1. Principle of ability to receive2. Horizontal equity3. Vertical equity Stability built-in and artificial stabilizersVI. Management of public expenditure1. Control of public expenditure Restrain the uses of public funds Control the growth of public administration expenditure2. Pe

14、rformance appraisal of public expenditure Cost-benefit analysis ( CBA) Minimum expense choice ( MCC) Charges on public services ( CPS) Planning-Programming-Budgeting System (PPBS)VII. Optimum of public expenditurestructure in China1. control the rapid growth of expenditure for public administration2

15、. ensure that basic funds requirement for significant and major public investment projectsshould be met3. Striving to keep a rising level of expenditure for science, education, and culture, and otherpublic utilities4. Further improve existing social security system5. Maintain a reasonable level of e

16、xpenditure for national defenseVD1. Government procurement system1. Definition of government procurement system (GPS)a package of fiscal arrangement underwhi ch governments purchase a wide range of public goods & servi ces through market channels2. Evolution of government procurement system West

17、ern countries China3. Features of government procurement system Fairness publicity legal social responsibility4. Contents of government procurement system lawful framework scope of procurement implementation of procurement procedure management of procurement activities5. GPS in China: issues and fur

18、ther reformIssues1) Current lawful framework is imperfect2) Di'awbacks in the implementation : low transparency ;lack of publicity of information disclosure ;lack of fairness3) Issues in aspect of managementlack of high-quality professional talents;corruption ;lack of effective supervision &

19、 control of procurement budgetlack of effective auditing of procurement process淤 Further reform1) Perfect the existing relevant laws or rules2) Enhance the publicity and transparency of information relating to procurement3) Cultivate high-quality talents for procurement思考题：1. How to classify public

20、expenditure?2. Describe the reasons for the growth of public expenditure.3. Discuss the situations and issues of growth of public expenditure in China.4. What is government procurement? And how to treat the situations and issues of government procurement system of China?Chapter 5Public budgets and b

21、orrowing课时：2周，共6课时教学内容：I . Definition of public budgetII. Classification of public budget zero-base budget vs increment budget single budget vs dualistic budget principal, temporary, additional budgets central and local budgets/ federal , state and local budgetsIII. Procedure of public budgetingIII.

22、 Procedure of public budgeting淤 preparationjrat i ficat ionimplementation浓 final accounting of revenue and expendituresIV. Reform of Public budgeting system1) Improve legislation for public budgeting2) Perfect the mechanism for supervision & control of public budgeting3) Harmonize the budgetary

23、relations across governments at all levelV. Public sector borrowing1) Borrowing money from domestic banks through overdraft2) borrowing money from the public by issuing bonds3) Borrowing money from foreign governments or financial sectorsVI. Public debts1) Definitionpublic sector borrowinga kind of

24、debt-financing arrangement under whichthe public sector as a debtor raises funds through public channels such as issuing bonds2) Functions of public debts Off-set fiscal deficit raise funds for government stabi1ize financial marketopenmarket operations Instrument for a balance between aggregate dema

25、nd and supply3) Burden of public debtsIs there an inter genera tional burden of public debt?4) System of public debts (public bonds) Issuance of public bonds scale method price interest. Circulation of public bonds transaction inside exchange transaction outside exchange futures exchange buy-backexc

26、hange Repayment of public debts Budgetary appropriation# fiscal surplus# tax increase repayment of old debts throughissuing new bonds debt-reimbursing funds5) Management of public debts domestic debtsdetermine a reasonable scale of debts ( indicators)set up a perfect structure of debts foreign debts

27、6) public sector borrowing requirement (PSBR) scale of domestic social capital the governmental need for off-setting deficit stability of money-lending arrangement of financial sectorsattractive return rate思考题：1. How to classify public budget?2. Describe preparation and implementation and management

28、 of public budget.3. How to understand the functions of public debts?4. Please discuss the situations and issues of management of national debt in China.5. What is public sector borrowing requirement (PSBR)? And discuss the issues of such a system in western counties.Chapter 6. Fiscal Policy课时：2周，共6

29、课时教学内容：I . Definition of fiscal policya package of fiscal system and measures taken by the publicsector to achieve expected macroor micro-economic objectives by way of the application of various fiscal and taxation instrumentsII. Crucial elements for fiscal policy policy objectives policy subjects p

30、olicy instrumentsIII. Classification of fiscal policyIn the light of the level of the public sector as a policy-maker According to the impacts of fiscal policy on aggregate demandIn accordance with the effects of fiscal policy on aggregate supplyFrom the point of view of regulatory principles of fis

31、cal policyAccording to the angle of policy regulation ( aggregate or structural ?)IV. Applicat ion of fiscal policyIV. Application of fiscal policy1. Fiscal policy in relation to economic stability progressive tax: fiscal grant - in-aid2. Fiscal policy in relation to employmentunemployment relief an

32、d grants3. Fiscal policy in relation to redistribution of income and wealth progressive income tax ; estate tax (IHT) ; fiscal subsidy and grants ; transfer payment, etc.4. Fiscal policy in relation to economic growth and the standard of living tax cut ; fiscal grant-in-aidV. Fiscal and monetary pol

33、icies: an effective mix1. Distinction between fiscal and monetary policies regulating scope regulating mechan i sm policy instruments Spol icy t i me-1 ag2. Advantages and disadvantages of fiscal and monetary policesAdvantages and disadvantages of expansionary fiscal policyAdvantciges : 1) may incre

34、ase output growth in the short run;2) may help solve short-run political problems;3) decreases unemployment;Disadvantages:1)budget deficit worsens;2) hurts country* s ablity to borrow in the future;3) trade deficit may increase;4) upward pressure on interest rate , discouraging growth.Advantages and

35、 disadvantages of contractionary fiscal policyAdvantages:l)may help fight inflation;2) may allow a better fiscal/monetary policy mix;3) trade deficit may decrease;4) interest rates may fall , stimulating investment andgrowth in the long run.Disadavantages : 1) risks recession;2) increases unemployme

36、nt;3) slows output growth in the short run;4) may help cause short-run political problems.Advantages and disadvantages of expansionary monetary policyAdavantages : 1) interest rates fa 11:2) economy may grow;3) decreases unemployment.Disadvantages: 1) inflation may worsen;2) capital outflow;3) trade

37、 deficit may increase.Advantages and disadvantages of contractionary monetary policyAdvantages: I)helps fight infaltion;2) trade deficit may incease;3) capital inflow.Disadavantages: 1)risks recession;2) increasesenemployment;3) slows growth;4) may help cause short-run problems;5) interest rates may

38、 riseV. Fiscal and monetary policies: an effective mix expansionciry fiscal & monetary policies mix ( udouble loose") contractionary fiscal & monetary policies mix ( "double tight") expansionary fiscal ftcontractionary monetary policies mix ( " one loose matched with the

39、other tight") contreictionary fiscal & expansionary monetary policies mix ( "one tight matched with the other loose")4. Role of fiscal and monetary polices Fiscal and monetary polices are useful to achieve high growth , low infaltion and low unemployment.Of the two, monetary polic

40、y is the more important policy for short-run stablization.AMonetary policy is more flexible and less influenced by politics than fiscal policy.VI. Trends in fiscal and monetary policies of China The “double tight" policy mix (late 1980s)> The proactive fiscal policy (1996-2004) , The moderat

41、e fiscal and properly contractionary monetary policies mix (2005-06)> The expansionary fiscal & monetary policies mix (2007-09), The proactive fiscal & moderate monetary policies mix (2010)思考题：1. What is fiscal policy? And how to classify it?2. Discuss the main functions of fiscal policy.

42、3. How to understand the mix of fiseal and monetary policies? And brief!y describe the economic effects of different fiscal and monetary policies mix.4. What about the trend of fiscal and monetary policies mix in China?Chapter 7. IntergovernmentaI Fiscal Re I at i ons课时：2周，共6课时教学内容：I . Fiscal decent

43、ralization and federalismA. Fiscal decentralization a kind of institutional arrangement under which powers of taxation andexpenditure are distributed among governments at all levels for the purposes of mostly effective provision of goods and services for residentsB. Fiscal federalisma kind of fiscal

44、 management mechanism under which relatively independent local autonomy is matched by a moderate supervision & control from government at the upper levelII. Traditional theories on fiscal decentralization A. Tiebout (1956) voting with foot B. Musgrave (1959) thoughts on decentralization ( Three

45、Functions) C. Oates( 1972) theorem on decentralizationIII. Modern theories on fiscal decentral izat ionsetting up a kind of mechanism underwhich incentive is provided to policy-makersIV. Tax sharing arrangement across governmentsTax sharing arrangement in western nations full or partialTax sharing s

46、ystems in ChinaA. division of tax categoriesB. distribution of taxing powerC sharing of tax revenueD separate setting up of tax authorities A comprehensive appraisal of China, s tax sharing systemaccompl ishnien t sissuesfuture reformV. Fiscal transfer payment system 1. Definition of transfer paymen

47、t Types of transfer payment HORIZONTAL AND VERTICAL 2. Current situations of transfer payment in developed countries 3. Fiscal transfer payment in Chinaissues and further reformV. Fiscal transfer payment system1. Definition of transfer paymentTypes of transfer payment HORIZONTAL AND VERTICAL2. Curre

48、nt si tuat ions of transfer payment in developed countries3. Fiscal transfer payment in Chinaissues and further reformA. more reliance on specific subsidyB. methods for determining the size of transfer payment to be reformedC. lack of effective supervision and auditing of paymentsD. Insufficiency an

49、d inaccuracy of statistical dataE. institutional factors.思考题：1. What is fiscal decentralization ?2. What is tax sharing system? And how to understand the di fTerence between tax sharing systems of both developed and developing nations?3. What is fiscal transfer payment? And discuss about issues and

50、further reform of fiscal transfer payment in China.Chapter 8. Pub Iic Economies in a Increasingly globalized World课时：2周，共6课时教学内容：I . The definition of economic globalizationThe integration process in which various countries strive to participate in higher level of international division and global a

51、llocation of resources with a view to promoting 1iberalization of trade & investmentII. Contents of economic globalization Liberalization of trade Liberalization of investment In Iernat iona/ization of market systems and rulesHL Globalization double- edged swordSome developed countries benefit f

52、rom the globalization whereas some developing nations suffer from i t.IV. National fiscal safety in an increasingly globalized world1. The def ini tion of national fiscal safety2. How to safeguard national fiscal safety in an increasingly globalized world? Maintaining a reasonable independence exten

53、t of foreign debts Be cautious about international investment by the public sectors Safeguard fiscal sovereignty through attacking against international tax evasion& avoidance Strengthen international cooperationV. International transfer payment1. The current sutitations of international transfe

54、r payment2.Isuues and trends of ITP3. What does the China governemnt do to improve the efficiency of interntiona transfer payment?VI. International taxation1. The definitiona of international taxation2. Intertional double taxationIDT3. Main methods to elleviate or elliminate the IDTExemption deducti

55、on credit methods4. How to understand the real causes of IDT?5. Tax conventions or treatiesOECD modelUN model6. Distribution of international income and costs7. Transfer pricing arrangementVII. International fiscal relations1. How to understand the definition of international fiscal relation ?2. Rec

56、ent development of international fiscal relationsContents of economic globalizationGlobalization double- edged sword本课程教学目的在于使学生通过学习公共部门经济学这门课，掌握有关公共部经济学基本理论框架 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，分析和解决公共经济问题。 具体来说，这门课程的教学目标：1. 提高学生专业英语运用水平；2. 培养学生直接运用英语进行财政学科研活动的能力；3. 培养学生运用英语进行国际学木交流的能力；4. 培养学生的国际视野，随时

57、跟踪财政学科的国际新动态。Chapter 1 Government and the Market课时：3周，共9课时教学内容：Section 1 Government in a market systemSection 2 The structure of governmentSection 3 Measuring the size and scope of governments1. What causes the growth of a government ?2. Measuring the size of a governmentA. Absolute B. Relative The structure of governments Measuring the size and scope of governments1. How big should government be?A. propor