公共经济学-北京大学国家发展研究院

《公共财政学》教学大纲北京大学国家发展研究院研究生课程2013年春季学期上课时间：每周四7－9节（15：10－18：00）上课地点：理教314任课教师：李力行联系方式：lilixing@课程介绍：本课程为研究生专业课，要求选课同学具有微观经济学和计量经济学背景。

本课程将介绍公共财政学的基本理论和分析工具，并以实证分析为基础，重点讨论个人和公司税收的经济效果、财政联邦主义理论及其在中国的应用、以及中国财政税收制度下的地方政府行为等题目。

考核方式：20%-出勤与课堂参与；25%-文献报告（1-2次）；25%-审稿报告（1篇）；30%-研究计划（学期结束后一个月以内提交）课程提纲：1. Taxation1.1 Behavioral responses to taxation: labor supply and taxable income1.2 Taxation and efficiency, tax avoidance and evasion1.3 Application to China2. Expenditure2.1 Social security2.2 Other public insurances2.3 Public goods, education, and program evaluation3. Fiscal institution and economic development3.1 Economic theory of federalism3.2 Fiscal decentralization in China3.3 Interaction of fiscal and political system, local governance阅读材料：1. Taxation1.1 Behavioral responses to taxation: labor supply and taxable incomeMacurdy, Thomas (1992). Work Disincentive Effects of Taxes: A Reexamination of Some Evidence, American Economic Association Papers and Proceedings, May, pp. 243-49. Eissa, Nada (1995) “Taxation and Labor Supply of Married Women: The Tax Reform Act of 1986 as a Natural Experiment” NBER Working Paper 5023.Eissa, Nada (1996). Labor Supply and the Economic Recovery Tax Act of 1981. In EmpiricalFoundations of Household Taxation, Chapter 1, M. Feldstein and J. Poterba, eds.University of Chicago Press. (And Comment by James J. Heckman)Feldstein, Martin (1995). The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act, Journal of Political Economy, V ol. 103, No. 3, June, pp. 551-72.Meyer, Bruce and D. Rosenbaum (2001), “Welfare, the Earned Income Tax Credit, and the Labor Supply of Sin gle Mothers”, Quarterly Journal of Economics, 116 (3), 1063-1114. Salanie,Bernard. The Economics of Taxation, MIT press, 2003. Chapter 2 “Distortions and Welfare losses”Feldstein, Martin (1999). Tax Avoidance and the Deadweight Loss of the Income Tax, Review of Economics and Statistics, V ol. 81, No. 4, November, pp. 674-80.Goolsbee, Austan (2000). What Happens When You Tax the Rich? Evidence from Executive Compensation, Journal of Political Economy, V ol. 108, No. 2, April, pp. 352-378.1.2 Taxation and efficiency, tax avoidance and evasionThe Economics of Taxation, Chapter 1, "Tax Incidence."Auerbach, Alan J. and James R. Hines, Jr. (2002). "Taxation and Economic Efficiency,"Handbook of Public Economics, v3, Chapter 21, pp. 1349-61.La Porta, R. and A. Shleifer, 2008, “The Unofficial Economy and Economic Development.”Brookings Papers on Economic Activity.Marion, J. and E. Muehlegger, 2008, “Me asuring Illegal Activity and the Effects of Regulatory Innovation: Tax Evasion and the Dyeing of Untaxed Diesel.” Journal of Political Economy, 116(4), 633-666.Desai, M., Dyck A. and Zingales, L., 2007, “Theft and Taxes.” Journal of Financial Economics, 84(3), 591–623.Fisman, Raymond and Shang-Jin Wei, 2008. “Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China”, Journal of Political Economy.Cai H. and Q. Liu, 2009, “Competition and corporate tax avoidance: evidence from Chinese industrial firms”, Economic Journal, 119, 764-795.马光荣、李力行，“政府规模、地方治理与企业逃税”, 《世界经济》2012年第6期1.3 Application to ChinaWong, Christine and Richard Bird, 2008. "China's Fiscal System: A Work in Progress." In Loren Brandt and Thomas Rawski, China’s Great Economic Transformation. New York: Cambridge University Press.Ahmad, Ehtisham, “Taxation Reforms and the Sequencing of Intergovernmental Reforms in China: Preconditions for a Xiaokang Society,” in Public Finance in China: Reform and Growth for a Harmonious Society, edited by Jiwei Lou and Shuilin Wang, World Bank, 2008Chong-en Bai and Binzhen Wu “Tax Reduction and Household Consumption and Investment Behavior in Rural Areas” (农业税)Binzhen Wu and Xin Wang “Consumer Response to the Raise of Personal Income Tax Deduction” (个人所得税)Chen, Yuyu, Zongyan He, and Lei Zhang. “The Effect of Investment Tax Incentives:Evidence from China's Value-Added Tax Reform” (增值税)Jing Cai, Ann Harrison “T he Value-Added Tax Reform Puzzle” NBER working paper 17532(增值税)聂辉华、方明月和李涛，《增值税转型对企业行为和绩效的影响——以东北地区为例》，《管理世界》，2009第5期(增值税)Li, Zhigang “Measuring the Impact of Profit Taxes on the Productivity of State-Owned Enterprises Using Differential Timing of a Chinese Tax Reform”(企业所得税)Estelle Dauchy “The Impact of Tax Incentives for High-Tech and R&D Activities in China: An Empirical Estimation Based on the Enterprise Income Tax Reform” (企业所得税) 2. Expenditure2.1 Social securityDiamond, Peter, 1977. “A Framework for Social Security Analysis,” Journal of Public Economics, 8, 275-298.Feldstein, Martin, “The Optimal Level of Social Security Benefits,” Quarterly Journal of Economics, 100 (May 1985), 300-320.Finkelstein, Amy and James Poterba, “Adverse Selecti on in Insurance Markets: Policyholder Evidence from the U.K. Annuity Market,”Journal of Political Economy. 112 (2004), 183-208.Gruber, Jon and David Wise, “Social Security Programs and Retirement a round the World,”NBER Working Paper 6134.Krueger, Alan and Jorn-Steffen Pischke, “The Effect of Social Security on Labor Supply: A Cohort Analysis of the Notch Generation,” Journal of Labor Economics, 10 (1992), 412-437.Feng, Jin, Lixin He and Hiroshi Sato, 2011 “Public Pension and Household Saving: Evidence from China.” Journal of Comparative Economics.Zhigang Li “Estimating the Incidences of the Recent Pension Reform in China: Evidence from 100,000 Manufacturers”Feldstein, Martin. “Social Security Reform in China,” NBER Working Paper 6794. Also in China Economic Review, 10 (1999).Qian, Jiwei “Health Financing Reform and Fiscal Decentralization”Public Finance in China: Reform and Growth for a Harmonious Society edited by Jiwei Lou and Shuilin Wang, World Bank, 2008. Part VI.2.2 Other public insurancesMeyer, Bruce. “Unemployment Insurance and Unemployment Spells,” Econometrica, 58 (July 1990), 757-782.Chetty, Raj “Moral Hazard versus Liquidity and Optimal Unemployment Insurance,” Journal of Political Economy, 116 (2008), 173-234.Bound, John. “The Health and Earnings of Rejected Disability Insurance Applicants,”American Economic Review, 79 (1989), 482-503.Gruber, Jon. “Disability Insurance Benefits and Labor Supply,” Journal of Political Economy, 108 (2000), 1162-1183.Gruber, Jon and Jim Poterba, “Tax Incentives and the Decision to Purchase Health Insurance:Evidence from the Self-Employed,” Quarterly Journal of Economics, 109 (1994), 701-733.Manning, Will et al, “Health Insurance and the Demand for Medical Care: Evidence from a Randomized Experiment,” American Economic Review, 77 (1987), 251-277.Cutler, David and Jon Gruber, “Does Public Insurance Crowd Out Private Insurance?”Quarterly Journal of Economics, 111 (1996), 391-430.2.3 Public goods, education, and program evaluationSamuelson, Paul. “The Pure Theory of Public Expenditure,” Review of Economics and Statistics, Nov. 1954, 387-389.Andreoni, James. “An Experimental Test of the Public Goods Crowding Out Hypothesis,”American Economic Review, December 1993.Chay, Kenneth and Michael Greenston e, “The Impact of Air Pollution on Infant Mortality: Evidence from Geographic Variation in Pollution Shocks Induced by a Recession”Quarterly Journal of Economics, 118 (2003), pp. 1121-1167.Angrist, Josh and Alan Krueger, “Does Compulsory School Attendanc e Affect Schooling and Earnings?” Quarterly Journal of Economics, 106 (1991), 979-1014.Card, David and Alan Krueger (1992) “Does School Quality Matter? Returns to Education and the Characteristics of Public Schools in the United States. ”Journal of Political Economy.Duflo, Esther. “Schooling and Labor Market Consequences of School Construction in Indonesia: Evidence from an Unusual Policy Experiment,” American Economic Review,91 (2001), 795-813.Hoxby, Caroline. “How Teachers’ Unions Affect Education Production,” Quarterly Journal of Economics, 111 (1996), 671-718.Banerjee, Abhijit and Esther Duflo, Poor Economics: A Radical Rethinking of the Way to Fight Gloabal Poverty, Public Affairs, 2011.3. Fiscal institution and economic development3.1 Economic theory of federalismTiebout, Charles. “A Pure Theory of Local Public Expenditures,” Journal of Political Economy, 1956, 416-424.Oates, Wallace and Robert Schwab, “Economic Competition among Jurisdictions: Efficiency Enhancing or Distortion-Inducing?” Journal of Public Economics, (1988), 333-354. Weingast, Barry, (1995). “The Economic Role of Political Institutions: Market-Preserving Federalism and Economic Development,” Journal of Law and Economic Organization, 11, 1–31.Oates, Wallace, 2005. Toward A Second-Generation Theory of Fiscal Federalism, International Tax and Public Finance, 12, 349–373Besley, Tim and Stephen Coate, “Centralized versus Decentralized Provision of Local Public Goods: A Political Economy Analysis” Journal of Public Economics, 87 (2003), pp.2611-2637.Libman, Alexander 2010, “Constitutions, Regulations, and Taxes: Contradictions of Different Aspects of Decentralization” Journal of Comparative Economics, 38(4) 395-418.Sonin, Konstantin 2010, “Provincial Protectionsim.” Journal of Comparative Economics, 38.3.2 Fiscal decentralization in ChinaQian, Yingyi and Gerald. Roland. (1998). “Federalism and the Soft Budget Constraint,”American Economic Review, 88, 1143–1162.Qian, Yingyi and B. R. Weingast. (1997). “Federalism as a Commitm ent to Preserving Market Incentives,” Journal of Economic Perspectives, 11, 83–92.Enikolopov, Ruben and Ekaterina Zhuravskaya, 2007. “Decentralization and political institutions.”Journal of Public Economics, V olume 91, Issues 11-12Jin, Hehui; Yingyi Qian and Barry Weingast, 2005. "Regional Decentralization and Fiscal Incentives: Federalism, Chinese Style." Journal of Public Economics, 89(9-10), pp.1719-1742.Cai, Hongbin and Daniel Treisman, 2006. “Did Government Decentralization Cause China’s Economic Miracle.” World Politics, 58:505-535Cai, H., and D. Treisman. 2005. “Does competition for capital discipline governments?Decentralization, globalization and public policy?”American Economic Review 95 (3): 817-830Public Finance in China: Reform and Growth for a Harmonious Society. Part I and II. Gordon, Roger and Wei Li, 2012. “Provincial and Local Government in China: Fiscal Institutions and Government Behavior.”in Capitalizing China, edited by Joseph Fan, Randall Morck and Bernard Yeung (NBER Working Paper 16694).Gordon, Roger and Wei Li, 2005. "Taxes and Economic Growth in China," in Critical Issues in China's Growth and Development, edited by Yum Kwan and Eden Yu, pp. 22-40 Han, Li and James Kung (2010) “Urbanizing China: The Changing Fiscal Incentives of Local Governments.” Manuscript, HKUST.陶然、陆曦、苏福兵、汪晖，“地区竞争格局演变下的中国转轨：财政激励和发展模式反思—对改革30年高增长的政治经济学再考察和来自“土地财政”视角的证据”《经济研究》2009年第7期Public Finance in China: Reform and Growth for a Harmonious Society. Part III.尹恒、朱虹，“县级财政生产性支出偏向研究”，2011.《中国社会科学》，1，88-101。