《西方税收理论》课程教学大纲.docx
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《西方税收理论》课程教学大纲.docx
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《西方税收理论》课程教学大纲
《西方税收理论》课程教学大纲
(2006年制订)
课程编号:
110114
英文名:
WesternTaxationTheory
课程类别:
类别选修课/专业任意选修课
前置课:
西方经济学、财政学、税收学
后置课:
比较税制
学分:
2学分
课时:
34课时
主讲教师:
王建伟、吴国平、任巧玲等
选定教材:
HarveyS.Rosen.PublicFinance(SeventhEdition).北京:
清华大学出版社,2005年(节选).
课程概述:
《西方税收理论》课程是财政学专业的专业任意选修课和税务专业的类别选修课。
该课程首先对西方主要国家的税收制度沿革作简要介绍,对发达国家与不发达国家之间的税制进行概述。
在介绍税收收入分配及其效应、税负归宿等理论的基础上,对目前颇具争议的最优税制问题作了详尽的介绍,并通过模型分析部分地介绍了政府如何选择最优税收政策的问题。
在本课程的最后还对诸如最低收入补助、消费税,以及环境税等现实中的税收决策问题进行了介绍。
教学目的:
一是培养锻炼学生阅读英文专业文献资料的能力,特别是用英语获取最新专业信息的能力;二是进一步使学生对市场经济条件下税收的一般规律有所认识和掌握,在了解西方国家税收改革的理论基础上,提高学生正确观察税收现象,分析、研究和解决税收问题的能力。
教学方法:
本课程作为一门双语教学课程,使用的是根据英文影印版本教材选编的讲义。
在课堂教学过程中,内容讲解部分采用中英文结合方式,英语使用程度需参考学生整体接受程度而定。
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度及其侧重点设置了讨论课时段,并配以适度的英文原文资料作为课后作业,增强学生的消化理解能力。
同时,本课程将大力借助多媒体手段使讲解更加清晰明了。
课程结束时,类别选修课采取考试方式考核,专业任意选修课采取考查方式考核。
各章教学要求及教学要点
Introduction ABriefHistoricalRetrospect
课时分配:
2课时
教学要求:
通过本章的教学,使学生对税收发展史有所了解,熟悉主要西方国家税制的概况,并能掌握发达国家之间以及发达国家与不发达国家之间的税制的主要差异。
教学内容:
§1AHistoricalReview
Ⅰ.Freetributeperiod
ⅰ.theclansociety
ⅱ.theslaverysociety
Ⅱ.Thecommitmentperiod
ⅰ.Germany
ⅱ.England
Ⅲ.Theautocracyperiod
ⅰ.France
ⅱ.Italy
Ⅳ.Theconstitutionalismperiod
ⅰ.England
ⅱ.America
§2TheCurrentTaxationSystems
Ⅰ.Taxationsystemindevelopedcountries
ⅰ.lowtaxcountries
ⅱ.hightaxcountries
Ⅱ.Taxationsysteminlessdevelopedcountries
ⅰ.lowtaxcountries
ⅱ.hightaxcountries
Ⅲ.Taxationsystemintransitioncountries
ⅰ.lowtaxcountries
ⅱ.hightaxcountries
DiscussionQuestions:
1.Howmanyperiodshavetaxationdevelopmentexperienced?
2.What’sthedifferencebetweentaxsystemofdevelopedcountriesandthatoflessdevelopedcountries?
Chapter1TaxIncidence
课时分配:
8课时
教学要求:
通过本章的教学,使学生明确税收的经济归宿与法定归宿之间的区别。
了解税收归宿理论的目的在于分析税收变动对经济均衡影响的特征,以便进一步研究现实中的税收归宿问题。
本章的重点是税负归宿的局部均衡分析,难点是税负归宿的一般均衡分析。
教学内容:
§1PartialEquilibriumAnalysis
Ⅰ.Unittaxesoncommodities
ⅰ.theincidenceofaunittaxisindependentofwhetheritisleviedonconsumersorproducers
ⅱ.theincidenceofaunittaxdependsontheelasticitiesofsupplyanddemand
Ⅱ.AdValoremTaxes
ⅰ.lowtaxcountries
ⅱ.hightaxcountries
Ⅲ.TaxesonFactors
ⅰ.thepayrolltax
ⅱ.capitaltaxationinaglobaleconomy
Ⅳ.CommodityTaxationwithoutCompetition
ⅰ.monopoly
ⅱ.oligopoly
§2GeneralEquilibriumAnalysis
Ⅰ.TaxEquivalenceRelations
ⅰ.partialfactortaxes
ⅱ.certaincombinationsofpartialfactortaxesareequivalenttoothers.
Ⅱ.TheHarbergerModel
ⅰ.technology
ⅱ.behavioroffactorsuppliers
ⅲ.marketstructure
ⅳ.totalfactorsupplies
ⅴ.consumerpreferences
ⅵ.taxincidenceframework
Ⅲ.AnalysisofVariousTaxes
ⅰ.acommoditytax
ⅱ.anincometax
ⅲ.ageneraltaxonlabor
ⅳ.apartialfactortax
Ⅳ.SomeQualifications
ⅰ.differencesinindividual’stastes
ⅱ.immobilefactors
DiscussionQuestions:
1.ThefederalgovernmentsubsidizestheoilandgasIndustries.Indefenseofthesubsidies,aspokesmanfortheindustryobserved“someallegedsubsidiesdon’tevengototheindustry.Forexample,thegovernmentprovidesmoneytolow-incomefamiliestohelppayheatingbills”[Cavaney,1998].Useasupplyanddemandmodeltoanalyzetheincidenceofasubsidytoconsumersofoilandgas,anduseyouranalysistoevaluatetheclaimthatthesubsidiestolow-incomefamiliesdonotbenefittheindustry.[Note:
Toconstructthemodel,notethatasubsidyisjustanegativetax.]
2.What’sthedifferencebetweentaxsystemofdevelopedcountriesandthatoflessdevelopedcountries?
3.AccordingtoestimatesbyGoolsbee[1998],purchasesontheInternetarehighlysensitivetotaxrates,andapplyingexistingsalestaxestosuchpurchaseswouldsubstantiallyreducethenumberofonlinebuyersandtheamountofonlinespending.WhataretheimplicationsfortheincidenceofataxleviedonInternetsales?
4.In2003,HongKongleviedataxof$51permonthonemployersofdomestichelpersfromothernations.ManyoftheseworkerswerefromthePhilippines,andPresidentArroyoofthatcountrycalledthetax“unjustandunfair.”Giventhatthetaxwasleviedonemployers,wasPresidentArroyocorrectinbeingdisturbed?
Sketchamodelthatisconsistentwithherconcernsbeingjustified.
Chapter2DistortionandSocialWelfareLoss
课时分配:
8课时
教学要求:
通过本章的教学,使学生明确认识到征税必然会引起效率损失,税制改革的目标应当是使超额负担尽可能地小。
本章的重点是课税的经济效应,难点是超额负担的影响因素。
教学内容:
§1TaxationEffect
Ⅰ.LaborSupply
ⅰ.standardmodel
ⅱ.commentandextension
Ⅱ.EffectofIncomeTax
ⅰ.theoreticalanalysis
ⅱ.empiricalconclusion
§2WelfareLoss
Ⅰ.ExcessBurdenDefined
ⅰ.substitutioneffect
ⅱ.incomeeffect
Ⅱ.ExcessBurdenMeasurementwithDemandCurves
ⅰ.preexistingdistortions
ⅱ.theexcessburdenofasubsidy
ⅲ.theexcessburdenofincometaxation
DiscussionQuestions:
1.Whichofthefollowingislikelytoimposealargeexcessburden?
()
a.Ataxonland.
b.Ataxof24percentontheuseofcellularphones.
c.Asubsidyforinvestmentin“high-tech”companies.
d.Ataxoneconomicprofits.
e.A10percenttaxonallcomputersoftware.
f.A10percenttaxonlyontheExcelspreadsheetprogram.
2.Supposethesupplyoflandisperfectlyinelastic.Ataxontheunimprovedvalueofthelandwill().
a.resultinlargedistortionsinthemarketforland.
b.resultinalargemisallocationofresourcesinthemarketforland.
c.fallonthebuyersofland.
d.fallontheownersoftheland.
3.Thedeadweightlossofataxisgreaterwhenthesupplyofanddemandforthegoodorservicebeingtaxedismoreelasticbecause().
a.intheseinstances,buyersandsellersdonotchangebehaviormuchinresponsetothetax.
b.intheseinstances,buyersandsellerschangetheirbehavioralotinresponsetothetax.
c.intheseinstances,buyersdonotchangetheirbehaviormuchinresponsetothetax,butsellersdo.
d.intheseinstances,sellersdonotchangetheirbehaviormuchinresponsetothetax,butbuyersdo.
4.Themarketforpizzaischaracterizedbyadownward-slopingdemandcurveandanupward-slopingsupplycurve.
1)Drawthecompetitivemarketequilibrium.Labeltheprice,quantity,consumersurplus,andproducersurplus.Isthereanydeadweightloss?
Explain.
2)Supposethatthegovernmentforceseachpizzeriatopaya$1taxoneachpizzasold.Illustratetheeffectofthistaxonthepizzamarket,beingsuretolabeltheconsumersurplus,producersurplus,governmentrevenue,anddeadweightloss.Howdoeseachareacomparetothepre-taxcase?
3)Ifthetaxwereremoved,pizzaeatersandsellerswouldlosetaxrevenue.Supposethatconsumersandproducersvoluntarilytransferredsomeoftheirgainstothegovernment.Couldallparties(includingthegovernment)bebetteroffthantheywerewithatax?
Explainusingthelabeledareasinyourgraph.
Chapter3OptimalTaxation
课时分配:
10课时
教学要求:
通过本章的教学,使学生了解最优税收必须应当同时满足公平与效率的要求,税收归宿必须明确,同时税收还应当具有弹性,要随经济形势的变化而调整。
本章的重点与难点是最优商品税制与最优所得税制的设计原理。
教学内容:
§1IndirectTaxation
Ⅰ.TheRamseyRule
ⅰ.neutraltaxation
ⅱ.inverseelasticityrule
ⅲ.theCorlett-HagueRule
Ⅱ.EquityConsiderations
ⅰ.horizontalequity
ⅱ.verticalequity
§2DirectTaxation
Ⅰ.Edgeworth’sModel
ⅰ.subjecttotherevenuesrequired,thegoalistomakethesumofindividuals’utilitiesashighaspossible
ⅱ.individualshaveidenticalutilityfunctionsthatonlydependontheirincomes
ⅲ.thetotalamountofincomeavailableisfixed
Ⅱ.ModernStudies
ⅰ.Stern’sanalysis
ⅱ.Mirrlees’model
§3OtherTaxation
Ⅰ.CapitalTaxation
ⅰ.anoverlappinggenerationsmodel
ⅱ.capitalaccumulation
ⅲ.incidenceofcapitaltaxation
Ⅱ.MixedTaxation
ⅰ.negativeincometax
ⅱ.somecomment
§4CriticismforOptimalTaxation
Ⅰ.Taxsystem
ⅰ.assumption
ⅱ.technology
Ⅱ.TheProblemsofAdministrationandpolitics
ⅰ.administrationcostandcompliancecost
ⅱ.politicsandthetimeinconsistencyproblem
DiscussionQuestions:
1.AccordigtoestimatesbyGoolsbeeandPetrin[2001],theelasticityofdemandforbasiccableserviceis-0.51,andtheelasticityofdemandfordirectbroadcastsatellitesis-0.74.Supposethatacommunitywantstoraiseagivenamountofrevenuebytaxingcableserviceandtheuseofdirectbroadcastsatellites.Ifthecommunity’sgoalistoraisethemoneyasefficientlyaspossible,whatshouldbetheratioofthecabletaxtothesatellitetax?
Discussbrieflytheassumptionsbehindyourcalculation.
2.In2002,theUSfederalgovernmentleviedataxof3percentonthatpartofacar’spriceexceeding$40,000.(Forexample,thetaxliabilityona$50,000carwouldbe0.03×($50,000-$40,000),or$300.)Discusstheefficiency,equity,andadministrabilityofthis“luxurycartax.”
3.“PetertheGreatatonetimeleviedataxuponbeards.Heheldthatthebeardwasasuperfluousanduselessornament.Thetaxissaidtohavebeenproportionalaccordingtothelengthofthebeardandprogressiveaccordingtothesocialpositionofitspossessor”[Groves,1946,p.51].EvaluatePeter’sbeardtaxfromthestandpointofoptimaltaxtheoryandfromthestandpointofhorizontalequity.
4.SupposethatSharlenefacesamarginalincometaxrateof36percent,andifshecheatsonhertaxes,thereisa2percentchancethatshewillbecaught.UsethelogicwhatyouhavelearnedtocomputethesmallestfinethatwillinduceSharlenenottocheat.
5.RealestatemagnateDonaldTrumponceproposedaone-timetaxof14.25percentonthenetwealthofeveryAmericanwithmorethan$10million.Wouldthisbeanefficientwaytoraisetaxrevenue?
Includeinyouranswertheconceptofthe“timeinconsistenceofoptimalpolicy.”
Chapter4CurrentArguments
课时分配:
6课时
教学要求:
通过本章的教学,使学生能够把现代税收理论与当前西方国家的政策争论联系起来,并且深入地了解理论对于解决这些争论所能起到的作用。
本章的重点是低收入保障制度的构建与综合所得税的锁定效应,难点是低收入的确认标准与环境税制的构建。
教学内容:
§1LowIncomeSecurity
Ⅰ.MeasurementofPoverty
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