财政学英文版全套教案.docx
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财政学英文版全套教案.docx
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财政学英文版全套教案
Chapter1
IndividualsandGovernment
InstructionalObjectives
Chapter1isageneralintroductiontothefieldofpublicfinance,emphasizingtherelationshipbetweenindividualsandgovernment.Thefunctionsofgovernmentareoutlined,andtheimportanceoftaxesinhouseholdbudgetsishighlighted.Thechapterseekstodevelopanunderstandingoftheeconomicroleofgovernmentasasupplierofusefulgoodsandservices.StudentsarealsoexpectedtodigestdataontheactualextentofgovernmentactivityintheUnitedStatesandothernations.TheyshouldknowthecurrentstructureofgovernmentexpendituresandrevenuesintheUnitedStates,howgovernmenthasgrownsince1920,andhowthestructureoffederalgovernmentspendinghaschangedsince1960.
Inaddition,thechapterseekstodemonstratethattheproblemofscarcityimpliesthatanincreaseinresourcesdevotedtogovernmentgoodsandservicesdecreasesavailabilityofresourcesfornongovernmentuses.Itisalsomadecleartostudentshowgovernmentprovisionofgoodsandservicesdiffersfrommarketprovisionofgoodsandservices.
ChangesinThisEdition
Allgraphsandtableshavebeenrevisedusingthelatestavailabledataandinformation.TheInternationalViewongovernmentspendingthroughouttheworldhasbeenupdatedusingnewOECDdata.Thecategoriesforfederalexpenditurehavebeenrevisedtoconformtocurrentuseofgovernmentconsumptionin theNationalIncomeandProductAccounts.Thediscussionofstateandlocalgovernmentexpenditureandfinanceshasbeenexpanded.Thereisanewsectiondiscussingstategovernmentfiscaldifficultiesin2002and2003.Thenewsectiondetailsstructuralproblemsinstategovernmentfinanceandhasinformationaboutstatesthathavebeenparticularlyimpactedbyfinancialproblems.Anewproblemonstateandlocalgovernmentfinancehasbeenaddedtothechapter.NewInternetResourceshavebeenadded.
ChapterOutline
Individuals,Society,andGovernment
TheAllocationofResourcebetweenGovernmentandPrivateUse
HowGovernmentGoodsandServicesAreDistributed
TheMixedEconomy,Markets,andPolitics
CircularFlowintheMixedEconomy
InternationalView:
HowMuchGovernment?
GovernmentExpendituresintheUnitedStates
GrowthofGovernmentExpenditures
TheStructureofFederalGovernmentExpenditureintheUnitedStates
StateandLocalGovernmentSpending
TheStateGovernmentBudgetCrunchof2002
FinancingGovernmentExpenditureintheUnitedStates
MarketFailureandtheFunctionsofGovernment:
HowMuchGovernmentisEnough?
PublicPolicyPerspective:
TheGrayingofAmerica:
ImplicationfortheFederalGovernment’sBudget
MajorPointsandLectureSuggestions
1.Myobjectiveinthefirstlectureistomakeitcleartostudentshoweconomicanalysisofthefunctionsandactivitiesofgovernmentsfitsinwiththeirothercourses.Sincemoststudentshavealreadyhadatleastonecourseinmicroeconomics,Ipointouthowgovernmentscanbethoughtofasagentsforsupplyinggoodsandserviceswhosequantitieshavebeendeterminedthroughpolitical,asopposedtomarket,interaction.Theroleofgovernmentinthemixedeconomyisschematicallyillustratedwithamodifiedcircularflowdiagram.Figure1.2representsausefulstartingpointforillustratinghowtheeconomicanalysisofgovernmentfitsinwithpreviousanalysesofmarketstowhichmoststudentswillhavealreadybeenexposed.Iusuallydrawthediagramontheboardandshowhowbothhouseholdsandbusinessfirmshaveeconomicrelationswithgovernments.
2.Thetradeoffbetweengovernmentgoodsandservices,andprivategoodsandservicesisillustratedwiththeproductionpossibilitycurve.Figure1.1isfamiliartomoststudents,anditsapplicationtoanalysisofgovernmentgoodsandservicesusuallycapturestheirattention.Ithelpstousethegraphinclasstodiscussreallocationofresourcesfrommilitarytononmilitaryuses.Anotherinterestinguseofthegraphistoshowhowincreasedenvironmentalqualityimprovementservicessuppliedbygovernmentwillrequirethesacrificeofmaterialgoodsandservices,asthepricesofsuchproductsasfuel,electricity,andautomobilesrise.
3.Emphasizethatgovernmentgoodsandservicesareusuallymadeavailablethroughnonpricerationing:
a.Governmentgoodsareoftenavailableforcollectiveuseatnodirectcharge,asisthecaseforroads,nationaldefense,policeservices,fireprotection,andenvironmentalprotection.
b.Eligibilityforobtainingthebenefitsofgovernmentservicesisdeterminedbycriteriaotherthan abilityandwillingnesstopay.Politicallydeterminedcriteria,suchasage,income,familystatus,andlocationofresidence,oftendetermineaperson’seligibilitytoreceivegovernmenttransfers,suchasfoodstamps,andservices,suchaspublicschooling.
4.Agenerallistingofthefunctionsofgovernment,asdiscussedinthetext,isusefultostudents.Thesefunctionsareasfollows:
a.Provisionofusefulgoodsandservices,includingtheestablishmentofpropertyrightsandtheunderlyinglegalsystem
b.Redistributionofincomeandeconomicopportunityamongcitizens
c.Stabilization(Notethatthisisnotcoveredinthetext.)
d.Regulationofprivateaction
5.Notethatthediscussionofgovernmentfinanceinthechapterbrieflyoutlinesthefactthattheconsequencesofalternativemeansoffinancedifferintermsoftheimpactonincentivestoproduceandonthedistributionofwell-being.
6.IusuallyphotocopythetablesinChapter1andbringthemtoclassforthesecondlecture.Ibelievethatitisimportantforstudentstohavesomeappreciationofthecurrentextentofgovernmentandthegrowthofexpendituresandrevenuesinrecentyears.
7.Inadditiontoillustratingthegrowthofgovernment,Iseektoshowhowthestructureoffederalgovernmentexpenditurehaschangedsignificantlysince1960.First,pointouttostudentsthespectaculargrowthintherelativeimportanceoftransfersfrom1960to1980.Youcanalsopointoutthattransfersstabilizedatcloseto40percentoffederalspendinginthe1970s.Afterdecliningslightlyasashareoffederalspendinginthe1980s,theyroseagaininthe1990s,andnowaccountforabout43percentoffederalspending.Federalgovernmentpurchasesofgoodsandservicesforconsumptionandinvestmenthasdeclinedover60percentoffederalspendingin1960to27percentin1999.SincetheendoftheColdWar,purchaseshavedeclinedasdefensespendinghasbeencutback.However,theterroristattacksofSeptember11,2001,haveresultedinbothincreasedgovernmentspendingandashiftawayfromtransferstowardgovernmentconsumption.
8.Indiscussingactualexpenditures,useTable1.3andtheaccompanyingpiecharttoshowtheimportanceofSocialSecurity,incomesecurity,Medicare,andhealthforthefederalgovernment,andpointoutthattheseprogramsaccountforabouttwo-thirdsoffederalgovernmentexpenditures.Alsopointoutthat37percentofstateandlocalgovernmentexpenditureisaccountedforbyeducation.Healthcarespendingbystateandlocalgovernments,mainlyforMedicaid,hasbeengrowingrapidlyandnowaccountsfor20percentofstateandlocalgovernmentspending.
9.Usethedataandaccompanyingpiechartsinthechaptertoshowstudentshowincometaxes,includingpayrolltaxesandcorporateprofitstaxes,accountforabout90percentoffederalgovernmentrevenue.Alsopointoutthatsalesandpropertytaxesaccountfornearlyhalfofstateandlocalgovernmentrevenuesandthatoneinfivedollarsofreceiptsreceivedbystateandlocalgovernmentscomesfromfederalgrants-in-aid.
10.Manyinstructorsarenowspendingmoretimeinclassdiscussingstateandlocalgovernmentfiscalproblems.AnewsectioninChapter1discussesthestructuralproblemsthatareunderlyingstategovernmentbudgetsanddiscussesthesituationandimpactonbudgetsforselectedstatesthathavebeenparticularlyhardhitberevenueshortfalls.
ANoteontheAppendixtoChapter1
TheappendixtoChapter1isaconcisereviewofbasicmicroeconomicprinciplesusedthroughoutthetext.Thematerialisdesignedtoaidstudentswithweakbackgroundsinbasiceconomictheory.Italsoprovidesaconvenientreferenceforstudentswhowishtoreviewbasicconceptsastheyareneeded.Iadvisemystudentstoreadtheappendix,butIdonotcoveranyofthematerialinclass.
OutlineoftheAppendixtoChapter1
IndifferenceCurveAnalysis
AssumptionsaboutPreferences
IndifferenceCurvesandIndifferenceMaps
TheBudgetConstraint
ConsumerEquilibrium
ChangesinIncomeandPrices
IncomeandSubstitutionEffectsofPriceChanges
TheLawofDemand
PriceElasticityofDemand
ConsumerSurplus
UsingIndifferenceCurvestoExplaintheAllocationofTime
AnalysisofProductionandCost
IsoquantAnalysis
Cost
ProfitMaximization,Competition,andSupply
PerfectCompetition
TheShort-RunSupplyCurve
ProducerSurplus
Long-RunSupply
PriceElasticityofSupply
True/FalseQuestions
1.Onaverage,personsintheUnitedStatesdevotemoreoftheirannualbudgetstotaxesthantheydotofood. (T)
2.Auniversallyobservedfunctionofgovernmentistheestablishmentofpropertyrights. (T)
3.ThetotalshareofGDPaccountedforbygovernmentspendingintheUnitedStateshasdeclinedsignificantlysince1980. (F)
4.In1929,thefederalgovernmentspentmorethanwasspentbystateandlocalgovernments. (F)
5.Since1930,thepercentofGDPdevotedtogovernmentexpenditureshasnearlytripled. (T)
6.Thecostsimposedbygovernmentregulationsonbusinessfirmsareincludedinbudgetdataongovernmentexpenditures. (F)
7.Governmentconsumptiondoesnotrequireresourcestobereallocatedfromprivate
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