《公共部门经济学》课程教学大纲 (2023版)

《公共经济学》课程教学大纲一、课程基本信息课程编号： 09050210课程中文名称：公共经济学课程英文名称：Lectures on public economics课程性质：专业主干课考核方式：闭卷或开卷考试＋平时成绩开课专业：公共事业管理开课学期：4总学时：40（其中理论32学时，实验8学时）总学分：2.5二、课程目的和任务公共经济学是公共事业管理专业的一门专业课,通过对公共经济学课程的学习,培养学生对公共经济主体、公共产品、公共选择、公共支出、公共收入、公共分配、公共经济政策、公债、公共经济管理理论与方法的理解,具备从事公共管理的能力。

三、教学基本要求（含素质教育与创新能力培养的要求）1、对公共经济学的研究内和方法有正确的认识。

2、了解公共经济学与其他相关学科的关系并掌握其方法论。

3、明确什么是公共产品、公共收入、公共支出、公共分配。

4、掌握公共选择的方原理和方法5、掌握公共经济政策。

6、掌握公共经济管理的方法。

7、掌握社会保障的内容。

四、教学内容与学时分配第一章导论（2学时）第一节基本概念第二节公共经济学与其他学科研究的区别第三节公共经济学研究方法第四节研究公共经济学的意义第二章公共需求与公共部门的经济职能（4学时）第一节公共需求第二节公共部门的目标第三节市场效率第四节市场失灵第五节公共部门的经济职能第三章公共产品（6学时）第一节公共产品的定义第二节公共产品的有效供应第三节混合产品第四节非国家的公共产品第五节公共产品的外部性及其纠正案例公共产品的供应方式第四章公共经济主体的形式（4学时）第一节公共经济主体的形式第二节政府第三节私人企业第四节社区第五节第三部门第六节国际组织第七节公共经济主体第八节多中心趋势对政府治理结构的影响第五章公共支出（4学时）第一节导论第二节公共支出增长的原因第三节购买性支出第三节转移性支出第四节公共投资准则与公共企业定价第五节公共支出的成本——收益分析第六章公共收入（4学时）第一节公共收入的概念的界定第二节税收制度第三节税收负担与转嫁第四节税收的公平与效率第五节税收效应第六节最适课税理论实验：企业逃税的判断方法（8学时）第七章公债（4学时）第一节导论第二节国内负债与国外负债第三节公债的经济效应第四节公债市场第五节公债政策第八章公共转移支付（4学时）案例（2学时）五、教学方法及手段（含现代化教学手段）理论讲授、案例讨论、实验相结合。

公共经济学课程教学大纲课程名称：公共经济学一、课程简介公共经济学是经济学的一个分支，旨在研究政府在经济活动中的角色以及政府政策的经济影响。

本课程将重点介绍公共经济学的基本理论和方法，并探讨现代公共部门的组织和运作。

二、课程目标1. 了解公共经济学的研究对象和方法论；2. 理解政府在经济中的角色和职能；3. 掌握公共经济学的基本理论和模型；4. 了解公共部门的组织结构和政策制定过程；5. 分析和评估公共政策的经济影响。

三、教学内容1. 公共经济学导论- 公共经济学的定义和发展历程- 政府在市场经济中的角色- 公共经济学的方法论2. 公共物品与外部性- 公共物品的特征与供给机制- 外部性的分类与影响- 政府如何解决公共物品和外部性问题3. 纳税与公共支出- 税收原理与税收负担- 政府支出的经济效应- 税收与公共支出的优化分析4. 消费者行为与公共政策- 消费者偏好与效用函数- 福利经济学的基本定理- 公共政策对消费者行为的影响5. 生产者行为与市场失灵- 生产者理论与成本函数- 市场失灵的原因与类型- 政府政策对市场失灵的干预6. 政府与市场的博弈- 信息不对称与不完全竞争- 政府与市场的博弈模型- 政府如何影响市场行为7. 公共部门组织与治理- 政府组织与治理结构- 公共部门效率与绩效评估- 新公共管理理论与实践四、教学方法1. 授课：讲解公共经济学的基本概念、理论和模型。

2. 讨论：引导学生参与讨论，分析公共经济学的案例和现实问题。

3. 案例分析：通过分析实际案例，加深学生对公共经济学理论的理解与运用。

4. 小组项目：学生形成小组，研究并呈现有关公共经济学的热点问题或实践案例。

5. 平时作业：布置相关阅读、问题解答和案例分析等任务，加深学生对课程内容的理解。

6. 课堂互动：鼓励学生提问、讨论和分享观点，促进互动学习。

五、评价与考核1. 平时成绩：包括课堂参与、小组项目、作业完成情况等。

2. 期中考试：对学生对课程理论知识的掌握情况进行考核。

公共经济学》课程教学大纲一、课程的任务和基本要求：公共经济学是劳动与社会保障专业的基础课程之一，是每一个从事劳动与社会保障事业的人士所应掌握的基本知识，是构建其它劳动与社会保障专业知识和技能的基础。

该课程主要运用经济学、政治学、管理学的基本原理和方法来研究以政府为主的公共部门的管理问题，被一些人称之为真正的政治+经济的政治经济学。

现代公共经济学在传统的主要分析政府的公共收支问题的基础上，引入了公共选择，政府寻租，政府采购等内容，使公共经济学分析研究的范围有了进一步的拓展，进一步充实了公共经济学的内容。

劳动与社会保障专业人员是公共部门的直接参与者，应熟练掌握公共经济学的基本理论知识和分析问题的方法。

学习本门课程目的是要让学生了解相关的一些最为流行与先进的经济学原理、理论范畴。

认识和掌握市经济条件下政府各种经济活动的必要性与边界。

既懂得如何做好政府经济工作，又能监督政府的职能，为经济民主与政治民主作出贡献。

本课程要求教师通过课堂讲授和引导学生进行案例分析、阅读有关文献资料，使学生能够全面掌握公共经济学的基本概念、理论和方法，弄清有关概念、原理、方法之间的区别与联系，并具备独立分析和解决实际问题的能力。

本课程的内容与公共部门的管理实践密切相关，学生在学习中应把课程内容同我国现实公共经济活动联系起来，进行对照比较，分析研究，以增强感性认识，更深刻地领会理论内容，将知识转化为能力，提高自己分析问题和解决问题的能力。

二、基本内容和要求：本课程将讲述：公共经济学的目标与范围、混合经济中的公共部门、公共产品理论、公共选择理论、公共支出理论、公共支出政策、公共税收理论、公共税收制度、财政政策与国民经济的调节、赤字经济与公债及中国的财政制度及其改革；按照现代经济学的规范，将经济学、福利经济学和政治学的基本内容加以综合，研究那些并非纯属市场、住户或厂商之间的经济问题，以求全面而又准确地理解政府行为。

教学重点是公共产品理论（含地方公共产品理论）、公共选择理论、公共支出理论、公共税收理论和中国的财政制度及其改革；对于公共支出政策、现代税收制度、财政政策与国民经济的调节和赤字经济理论将做一般讲授，学生可以自习为主。

《公共部门经济学》教案公共部门经济学教案第一节：引言公共部门经济学是研究政府在经济领域中的作用和影响的学科。

作为经济学的重要分支之一，公共部门经济学旨在探讨政府在资源配置、收入分配、市场失灵、公共产品供给等方面的作用，以及对经济运行的影响。

本教案将围绕着公共部门经济学的基本理论和实践内容展开，旨在帮助学生深入理解和应用公共部门经济学的知识。

第二节：目标和要求本节介绍公共部门经济学教学的目标和要求，包括知识和技能的培养目标。

1. 知识目标：- 熟悉公共部门经济学的基本概念和理论框架；- 理解政府在经济中的作用和职责；- 掌握公共产品的供给原理和方法；- 了解市场失灵的原因和对策；- 了解收入分配和贫富差距的经济学解释。

2. 技能目标：- 能够分析和评价政府的宏观经济政策效果；- 能够应用公共部门经济学的理论知识进行实际问题分析；- 能够进行经济公共政策的制定与评估。

第三节：教学内容和方法本节介绍公共部门经济学教学的内容和方法，包括课程设置和教学方式。

1. 教学内容：- 第一单元：公共部门经济学基本概念和理论框架；- 第二单元：政府的经济作用和职责；- 第三单元：公共产品的供给原理和方法；- 第四单元：市场失灵及其对策；- 第五单元：收入分配和贫富差距的经济学解释。

2. 教学方法：- 讲授法：通过课堂讲解，介绍公共部门经济学的基本概念、理论和实践问题。

- 讨论法：组织学生参与讨论，分享案例和经验，加深对公共部门经济学的理解和应用。

- 案例分析法：引导学生学习和分析实际案例，培养他们应用公共部门经济学知识解决问题的能力。

第四节：教学评价与反馈本节介绍教学评价与反馈的内容和方法，以提供学生的学习成果和教学质量的信息。

1. 评价方式：- 课堂测验：用于检测学生对公共部门经济学知识的掌握程度；- 作业评估：通过布置综合问题和案例分析作业，评价学生的问题解决能力和分析能力；- 课堂参与度：考察学生在课堂讨论和案例分析中的积极程度。

公共经济学教学大纲一、引言公共经济学是研究政府在经济中的角色和功能的学科，旨在培养学生对公共经济学的基本理论、政策与实践方面的理解和应用能力。

本课程的教学大纲将介绍该学科的核心内容，以及学习目标和评估方式。

二、课程概述1.学科介绍- 公共经济学的定义和发展- 政府在经济中的作用与职责2.学习目标- 理解公共经济学的基本理论- 掌握公共经济学分析方法- 了解公共经济学的相关政策与实践3.教学方法- 讲授课程理论- 案例分析和讨论- 学生小组项目研究三、课程内容1.市场与政府- 市场经济与混合经济- 政府干预的原因和方式- 市场失灵与政府干预的基本原理 - 公共物品与外部性2.公共选择理论- 个人理性选择和集体行为- 选民的行为与利益中介- 政府决策的效率和公平3.市场失灵与政策工具- 垄断与反垄断政策- 不完全竞争与规制政策- 外部性与环境政策- 公共物品与财产权4.社会保障与福利经济学- 社会保障与收入再分配- 货币和非货币福利政策- 教育、医疗和退休制度的设计5.税收与财政政策- 税收原理与税收结构- 政府预算与财政赤字- 税收改革与经济增长6.公共经济学实证研究- 市场和政府的效果评估- 政府干预的经济效率与公平性- 公共项目和社会投资评估四、教学方法1.讲授课程理论在课堂上讲授基本理论和概念，并提供实际案例分析，加深学生对公共经济学的理解。

2.案例分析和讨论组织学生进行案例研究，让学生通过实际案例分析和讨论，培养他们的问题解决能力和团队合作精神。

3.学生小组项目研究要求学生自行组队进行小组项目研究，选择一个与公共经济学相关的主题，进行调查和分析，并在课堂上进行展示。

五、学术评估1.考试通过闭卷考试测试学生对公共经济学理论和概念的掌握程度。

2.小组项目报告评估评估学生在小组项目研究中的表现，包括调查和分析的深度，作品的展示形式和团队合作能力。

3.课堂参与评估学生在课堂上的积极参与程度，包括提问、讨论和案例分析等。

《公共部门经济学》（双语教学）课程教学大纲Chapter 1 Individuals and GovernmentSUMMARY：Economics of the Public Sector is the field of economics that studies government activities. Modern Economics of the Public Sector emphasizes the relationships between citizens and government. This chapter discusses some issues as follows: individual, society and government; the allocation of resources between government and private sector; the mixed economy, market and politics; government expenditures in the United States.1. Individuals, Society and Governmenta. Public finance is the field of economics that studies government activitiesand the alternative means of financing government expenditures.b. Governments are organizations formed to exercise authority over the actionsof persons who live together in a society and to provide and finance essential services.c. Political Institutions are rules and generally accepted procedures thatevolve for determining what government does and how government outlays are financedd. Examples of Political Institutions:Majority rule; Representative government2. The Allocation between Private and Government Resourcesa. Private:b. Government:c. A Production-Possibility Frontierd. Distribution of Government Goods and Services3. The Mixed Economy: Markets and Politicsa. Pure Market Economyb. Mixed Economy4. Government Expenditures in the United Statesa. Government purchasesb. Government Transfer Paymentsc. Structure of Federal Government Expendituresd. The Structure of State and Local Government Expenditures in the UnitedStates5. Financing Government Expenditures in the USa. Taxes:b. State Budget Crunch of 2002c. Causesa)Cuts in taxes on business and individuals in the 1990sb)No sales tax collections on servicesc)Growth in costs of Medicaidd. Implications of a Graying America Social Securitya) In 2008 baby-boomers start to retire and collectb)The ratio of workers to retiree fallse. MedicareHealth care inflation is substantially higher than overall inflationf. MedicaidIncreased use of long-term care for baby-boomers6. How Much Government is Enough?The question of how much government is enough is an important one in any society. It is the tradeoff between public and private goods. When government gets bigger, its increased involvement comes at the expense of less private consumption.Questions for review：1. How does the mechanism for distributing and rationing most government services differ from that for distributing goods through markets?2. What is a production-possibility curve? Show how such a curve can be used to explain how private goods and services must be sacrificed to obtain government goods and services.3. Discuss the trends in government expenditures and outlays as a percentage of GDP.Chapter 2 Efficiency, Markets, and GovernmentsSUMMARY：Resources are efficiently allocated when the well-being of any one person cannot be increased without harming another. This condition is attained when all goods are consumed over any period up to the point at which the marginal social benefit of each good equals its marginal social cost. When prices in competitive markets reflect marginal social costs and benefits, market exchange achieves efficiency. Individuals opposing actions that improve efficiency act rationally. They are simply better of with a larger share of a smaller pie. To predict outcomes any political process, it is necessary to know the benefits of any changes proposed, to whom they accrue, and what changes in the distribution of income result.1. Positive and Normative EconomicsPositive Economics explains “what is,” without making judgments about the appropriateness of “what is.”Normative Economics: designed to formulate recommendations about what “should be.”2. Normative Evaluation of Resource Use: The Efficiency Criteriona. Pareto Optimalityb. Marginal Conditions for EfficiencyTotal Social Benefit; Total Social CostNet Benefit = TSB – TSCMaximum Net Benefit occurs where MSB = MSC3. Conditions under which the Market is Pareto Optimala. A perfectly competitive market system exists if:a) All productive resources are privately owned.b) All transactions take place in markets, and in each separate marketmany competing sellers offer a standardized product to many competingbuyers.c) Economic power is dispersed in the sense that no buyers or sellers alonecan influence prices.d) All relevant information is freely available to buyers and sellers.e) Resources are mobile and may be freely employed in any enterprise.b. If These Conditions are MetP = MPB = MSB and P = MPC = MSCSo P = MSB = MSCc. When Does Market Interaction Fail to Achieve Efficiency?4. Market Failure: A Preview of the Basis for Government Activitya. Government intervention may be warranted if a market exhibits:Monopoly power by one supplierEffects of market transactions on third partiesLack of a market for a good where MSB>MSC (i.e. a public good)Incomplete information about goods being soldAn unstable marketb. The Tax System and the Birth RateFamilies with children pay less tax than families without children: personal exemption; child tax credit.Historical data shows that an increase in the real value of the personal exemption is associated with increases in the birth rate.5. Equity vs. EfficiencyHorizontal equityVertical equity6. Positive Analysis on Trade-off Between Equity and Efficiencya. Introductionb. Compensation Criteriac. International View: Agricultural Subsidies, International TradeRestrictions and Global EfficiencyMany nations subsidize farmers with: Production subsidies; Export subsidies; Import constraints.This results in reduced agricultural efficiency.Since WTO agreements, such subsidies and import constraints have been reduced.Questions for review：1. How does trading improve efficiency? Why are trades that apparently providemutual gains to those involved not undertaken?2. Show how equating the total social benefit of a good with its total social cost will result in more than the efficient output of the good.3. Efficiency can correspond to more than one distribution of well-being. Can the efficiency criterion be used to rank one distribution over another?Chapter 3 Externalities and Government PolicySUMMARY：Externality are costs or benefits of market transactions not reflected in prices. They are a dominant form of market failure to achieve efficiency in industrial economies. When the marginal external cost or benefit is priced so that buyers and sellers consider it in their decisions, an externality is internalized. To internalize an externality, the parties involved must be identified and the marginal external cost or benefit must be measured.The Coase theorem shows that, government assignment of rights to resource use, along with facilitation of free exchange of those rights, achieves efficiency, independent of which party is granted the right. When larger numbers of individuals are involved, a solution will require collective action to internalize the externality. Among the techniques used for this are corrective taxes and subsidies, regulations, and the establishment of standards.1. Externalitiesa. Externalities are costs or benefits of market transactions not reflectedin prices.Negative externalities are costs to third parties.Positive externalities are benefits to third parties .b. Externalities and EfficiencySocial CostsMarket equilibrium conditionsEfficiency Requirementsc. Positive externalitiesSocial Benefit2. Internalization of ExternalitiesAn externality can be internalized under policies that force market participants to account for the costs of benefits of their actions.a. Corrective Taxes to Negative ExternalitiesThe tax revenue is sufficient to pay costs to third parties.Socially optimal levels of production are achieved.b. Using a Corrective TaxThe greenhouse effect and a “Carbon Tax”c. Theory of the Second Bestd. A Polluting Monopoliste. Corrective Subsidies3. Coase's Theorema. The Definition and Significance of Co ase’s TheoremThe efficient mix of output will result simply as a consequence of the establishment of exchangeable property rights.It makes no difference which party is assigned the right to use a resource.If the transactions costs of exchanging the rights are zero, the efficientmix of outputs among competing uses of the resource will emerge.b. Limitations of Coase’s TheoremTransactions costs are not zero in many situations.However you allocate the property rights, the distribution of income isaffected.c. Application of Coase's TheoremThe Clean Air Act of 1990 allows for the sale of the "right to pollute."Firms face a tradeoff when they pollute. If they pollute, they forgo theright to sell their emission permits to others.In markets for electricity, Clean Air Act has motivated firms to shift tonatural gas and away from coal as a means of producing electricity.4. Recyclinga) Collecting waste for recycling costs three times as much as collectingit for disposal.b) Rural land is inexpensive.c) Recycling paper creates more water pollution and does not “save” trees;it simply reduces the number that are planted.5. Regulatory SolutionsInstead of using market forces to force firms to internalize externalities,we can use emission standards and apply these to all market players.a. Markets for Pollution Rightsb. Global Externalities:c. Costs and Benefits to the EPAQuestions for review：1. Explain why externalities prevent the attainment of efficiency when goodsare traded in competitive markets.2. How can a corrective tax adjust costs to reflect externalities? What effectswill a corrective tax have on prices, output, and pollution?3. Under what conditions are externalities likely to be internalized withoutthe necessity of government intervention?Chapter 4 Public GoodsSUMMARY：A pure public good is one that is consumed by all members of a community as soon as it is produced for any one member. Its benefits are nonrival and nonexcludable to consumers. Efficiency requires that the production of pure public goods be undertaken to the point where the sum of marginal private benefits is exactly equal to the marginal social cost of production.Ideally, an efficient output of a pure public good could be achieved if each person contributed an amount equal to the marginal benefits received per unit of a public good. This is known as the Lindahl equilibrium. However, problems in inducing households to reveal their true preferences for public goods resulting from free-rider effects make this solution difficult to implement.1. Public Goodsa. Public Goods are goods for which exclusion is impossible.b. Characteristics of Public GoodsNonexclusionNonrivalryc. Pure Public Goods and Pure Private GoodsPure Public Good:.Pure Private Good:d. Marginal Costs for Provision of Public GoodsThe marginal cost of allowing another person to benefit from a pure publicgood is zero, while the marginal cost of providing a greater level ofpublic good is positive.2. Provision of Private Good and Public Goods: Markets and Governmenta. Price Excludable Public Goods vs Congestible Public Goodsa) Price Excludable Public Goods (Excludability, but no rivalry)b) Congestible Public Goods (Rivalry but no excludability)b. Education as a Public Gooda) External benefits:It helps us live in a civil society.It has a “socializing ” function.It teaches the importance of following rules, obeying orders, and workingtogether.It provides students with basic skills like punctuality and the abilityto follow directions that increase their productivity as workers.It helps students identify their abilities and choose appropriateoccupations, thereby increasing productivity levels for a nation.b) Education as a Private GoodEducation has characteristics of a private good:3. Demand For a Pure Public GoodDecisions of Market demand for a Pure Private GoodEfficient Output of a Pure Public GoodLindahl Pricing: Everyone in a group cooperates and participants each pay their marginal benefit.Lindahl Equilibrium4. Free-riderFree-rider occurs when people are not honest in stating their Marginal Benefit, because if they understate it, they can get a slightly reduced level of the public good while paying nothing for it.5. Illustrating Voluntary Contributions to a Public Good: The Gulf WarUnder the premise that defeating Iraq in the Gulf War in 1990 was a public good to be consumed by the industrialized economies and Arab nations, each nation was expected to contribute.6. National Defense and Homeland Securitya. Defenseb. Homeland SecurityThe new department merged several agencies from the departments of Justice,Transportation, Treasury, Agriculture, Energy, Health and Human Services,and Commerce.Questions for review：1. What are the essential differences between pure public goods and pure private goods?2. Although the marginal cost of producing a pure public good is always positive, some consumers can enjoy the benefits of pure public goods at zero marginal costs. Explain the apparent paradox, if there is one!3. How will shares in the finance of public goods vary among contributors ina model of voluntary cooperative supply of such goods?Chapter 5 Public Choice and the Political Process SUMMARY：A political equilibrium is an agreement on the level of production of one or more public goods, given a specified rule for making the public choice and the distribution of tax shares among individuals. Collective, or public, choices are agreements resulting in political equilibria on issues of common concern. Political equilibria are influenced by politicians and bureaucrats. When all voters have single-peaked preferences, parties will tend to move to the median position to win elections.When all voters do not vote, the median most-preferred outcome of all citizens could differ from the median most-preferred outcome of all voters. Logrolling is the explicit trading of votes on issues of great interest to voters. When two or more issues are voted on simultaneously, implicit logrolling can occur. Models of bureaucratic behavior presume that bureaucrats attempt to maximize the size of their budgets.1. The Supply of Public Goods Through Political InstitutionsPublic Choice involves decisions being made through political interaction of many persons according to pre-established rules.2. Political Equilibriuma. Tax Shares or Tax Pricesb. Individual's Choicec. The Choice to Vote or Notd. Determinants of Political Equilibrium3. Median Voter ModelConcept of Median Voter ModelImplications of Median Voter Model4. Political ExternalitiesDefinitionPolitical Transactions Costs5. Preferencesa) Single-peaked pr e ferencesb) Multi-peaked preferences6. Pairwise Cyclinga. Arrow's Impossibility Theoremb. Conditions of Arrow’s Impossibility Theorem7. Political ProcessesConstitutions; Minority Rule; Majority Rulea. Costs and Benefits of Collective ActionBenefitCostb. Possible Alternatives MethodsUnanimityPlurality rule (more than 3 outcomes possible)Point-count voting (enables voters to register the intensity of their preference)Instant Runoffs8. Political Institutions in U.S. Citiesa. In the United States, municipal government takes two basic forms.b. Researchers have found that relative to cities run by managers, those runby elected mayors:a) Have greater capital stock (roads, parks, police and fire stations),b) Use relatively less labor in providing public services,c) Spend the same amount of money.c. Forms of City Government and their Effects on Spendinga) Manager/Council GovernmentUnelected city manager makes most executive decisions, with policyrecommendations by elected city council.b) Mayoral Governmentc) Results:9. Logrolling or Vote TradingLogrolling is the act of voting for something you would ordinarily vote against so that someone else will vote for something that they would ordinarily vote against.a. Implicit Logrollingb. State Government Spending and the size of the Legislature10. Special InterestsSpecial Interests are groups that lobby on particular issues.11. Bureaucracy and the Supply of Public OutputOfficials measure their power in terms of the size of their budgets, notthe efficiency of the outcomes they generate. This causes bureaucrats tohave a self-interest in inefficiently high levels of government spending.Questions for review：1. How does a person decide to vote on any issue that proposes to change the amount of public goods supplied by the government?2. Given tax shares, explain why only the median voter consumes his most-preferred quantity of a public good under majority rule.3. Under what conditions will the median peak correspond to an extreme outcome, such as no output of a good?4. What is logrolling? Under what conditions is logrolling likely to emerge? How can logrolling prevent the attainment of efficiency?A exercise of speech：Imitation of president or finance ministerChapter 6 Introduction to Government FinanceSUMMARY：Government finance transfers use of productive resources from individuals and business firms to the government. Taxes are the major method of government finance. The method of government finance used can have an impact on political and market equilibria and on the efficiency with which resources are employed in the private sector.A basic problem in government finance is the distribution of the costs of financing public goods among citizens. No one best way of accomplishing this exists that will satisfy all citizens. In addition to affecting the political equilibrium, the method of government finance chosen often has significant and complicated effects on the private choices made by citizens.1. Federal, State, and Local Revenuea. Sizeb. Sources:a) Taxes:b) Feesc) Tuitiond) Licenses2. Purpose and Consequences of Government Financea. Political Equilibriumb. Market Equilibrium and Its Efficiencyc. The Distribution of Income3. Taxesa. Tax Baseb. Tax Rate Structurea) Marginal Tax RateThe amount by which the tax increases when the tax base increasesb) Average Tax RateThe total amount of tax divided by the total amount of the tax basec) Tax bracketThe range of the tax base in which the marginal rate is constantd) Descriptors of the Tax Rate StructureA Progressive TaxA Proportional TaxA Regressive Taxe) Average Tax Rates in the US4. How Should the Burden of Government Be Financed?a. Benefit Principleb. Ability-to-Pay Principle5. Criteria for Evaluating Methods of Government Financea. The Criteria are:a) Equityb) Efficiencyc) Administrative easeb. Horizontal and Vertical EquityHorizontal equityVertical equityc. Both concepts are subjective.a) “Economic capacity”b) “Ability to pay”d. Tax Compliance, Avoidance and EvasionTax EvasionTax Avoidance6. Alternatives to Taxationa. Debt Finance is the means of financing expenditures by issuing bonds.b. Inflationary Finance is the means of financing expenditures through theprinting of money.c. More alternatives to Taxationa) Donationsb) User Chargesc) Earmarked Taxesd. User Charges and the Transportation Infrastructuree. User Charges and Efficiency7. Government EnterpriseLocal Utilities8. LotteriesState LotteriesState Lotteries account for more than 3% of state revenues.Lotteries pay out a smaller portion of revenue to winners than other forms of gaming (horse racing, casinos, etc.).Questions for review：1. How does government finance affect both political and market equilibria?2. What is the difference between horizontal equity and vertical equity?3. How can inflation be viewed as a form of taxation?4. What criteria can be used to price the output of government enterprises?Chapter 7 Taxation, Prices, Efficiency, and the Distributionof IncomeSUMMARY：Taxes can affect prices of outputs and inputs, causing losses in efficiency by preventing prices from accurately reflecting social costs and benefits of goods and services. Price-distorting taxes induce individuals to take actions with lower social value than they would choose if no such tax existed. Lump-sum taxes result only in income or wealth reductions; they do not cause losses in the efficiency with which private resources are used.The burden of paying a tax can be shifted from people who are liable for the tax to other groups. This occurs when prices change as a result of a tax. A multimarket analysis of incidence considers the effect of tax-induced resource flows on the prices of inputs and outputs in markets other than those directly taxed. Data on income shares by income class can be tabulated with a Lorenz curve, which plots the percentage of households ranked according to income against their share of income.1. Lump-Sum TaxesA Lump-sum tax is a fixed tax that is owed by everyone and is not subject toanything taxpayers can change.It is independent of income, consumption, or wealth.An example is a Head Tax, which is constant for everyone.Inefficiency in Taxation and the Lump-Sum Tax2. Price -Distorted Taxesa. Individual Excess Burden of a TaxThe individual excess burden of a tax is the loss in well-being when ataxpayer pays taxes under a price-distorting tax instead of under alump-sum tax.b. Community Charges in the U.K.The Thatcher government replaced local property taxes with a form oflump-sum tax called “the community charge.’’unfairnessc. Unit TaxesA unit tax adds to the price by a fixed amount. Examples include the 32cents per pack of cigarettes and 24 cents per gallon of gasoline infederal taxes.d. Tax TermsThe Gross Price (PG)The Net Price (PN)e. Excess Burden of a Unit Taxf. Efficiency Loss Ratio of a Taxthe deadweight loss per dollar of revenue raised DWL/R .3. Incidence of a TaxThe Legal Incidence.The Economic Incidencea. Shifting of TaxesForward ShiftingBackward Shiftingb. Ad-Valorem Taxesc. Using Excise Taxes on Alcohol to Internalize Externalitiesd. Independence of Legal and Economic Incidence4. General Equilibrium Analysis and ShiftingWhen one good is taxed and another good is not taxed, the impact of the tax is not confined to the taxed good.This has the effect of equalizing the after-tax rate-of-return.Government Taxes and Expenditures and the Distribution of IncomeThe Tax IncidenceThe Expenditure IncidenceThe Differential Tax Incidence5. The Lorenz CurveThe Lorenz Curve maps the cumulative percentage of households against their cumulative percentage of income.The Gini CoefficientQuestions for review：1. Why are most taxes likely to cause losses in efficiency? Be sure to relate your answer to the impact of taxes on prices.2. Why should the excess burden of taxation be added to revenue collected from taxes in order to accurately measure the opportunity costs of government-supplied goods and services?3. Under what circumstances does a single-market analysis of tax incidence givea good approximation of the multimarket incidence?4. What is a Gini coefficient? How can this coefficient be used to determine the impact of taxes on income distribution?Chapter 8 Budget Balance and Government DebtSUMMARY：A budget deficit or surplus reflects an imbalance between expenditures and revenues. Deficits increase the federal debt and also can contribute to higher market interest rates and increased inflation. Borrowing to finance public expenditures postpones the tax burden to the future. The federal debt is largely internal in the sense that it is owed mainly to U.S. citizens and institutions. Repayment of the federal debt does not imply a significant drain of either capital or productive opportunities out of the nation.State and local debt holdings are likely to be more external to the issuing jurisdiction than are federal debt holdings, implying that repayment of such debt might withdraw significant amounts of resources to other jurisdiction. The burden of the government debt can be defined as the decrease in well-being of citizens who are taxed to pay off the principal and interest on past debt.1. Budget TermsA Budget SurplusA Budget DeficitThe National DebtNominal figuresa. High-Employment Deficit or SurplusThe budget balance is altered significantly by the state of the economy.The high-employment deficit or surplus is what the surplus would be ifunemployment were low.b. Measuring Budget BalanceOn Budget vs Off BudgetSocial Security and the Post Office are run off budget.c. Unified BudgetThe Unified Budget is the sum of the on- and off-budget deficits andsurpluses.a net deficita net surplusd. National Income and Product Accounts Budgete. Real Surpluses and Deficits2. Economic Effects of Federal Budget Deficitsa. Ricardian Equivalenceb. Economic Effects of Federal Budget Surplusesc. Budget Balance, National Saving, and Economic Growthd. Incidence of Deficit FinanceLower growth rates.3. The Government Debta. January 2003, Federal Debt $6.4 trillion, State and Local Debt $1 trillionb. Net Federal Debtc. Internal and External DebtThe Internal DebtThe External Debt4. State and Local Borrowinga. General Obligation vs Revenue BondsGeneral Obligation BondsRevenue Bondsb. Social Security and the DeficitSocial Security Surpluses5. Burden of the Debta. Impact on future generations:b. Financing Capital by State and Local GovernmentsCapital expendituresThe benefit principle6. National Saving and Government Budget BalanceNational saving in the United States remains low by international standards.A compelling argument in favor of running a budget surplusQuestions for review1. Explain why a budget deficit in a given year when the unemployment rate is 10 percent could be, in fact, a surplus in that year if the unemployment rate werw 5 percent.2. What is the significance of the distinction between internal debt and external debt?3. In what sense does repayment of the federal debt constitute a redistribution of income among citizens?4. How can deficit finance influence political equilibrium? Has deficit finance been associated with increased federal investment in the United States?Chapter 9 The Theory of Income TaxationSUMMARY：Income is viewed by many as an appropriate index of ability to pay taxes. For tax purposes, income is usually measured as an annual flow of earnings. The economist’s definition of income is, however, an annual accretion of purchasing power. This is known as comprehensive income and is measured as the sum of annual consumption and increased net worth.A general tax on comprehensive income would tax all income at the same rate regardless of its source or use. The tax on comprehensive income causes wages, as seen by employers and employees, to diverge. This results in an efficiency loss in labor markets. Taxation of interest income causes the interest rate paid by investors to diverge from that received by savers. The result is a loss in efficiency in markets for loanable funds used to finance investment and accumulation of assets.1. Income Taxesintroduced as an emergency measure during the U.S. Civil War.。

《公共部门经济学》（双语教学）课程教学大纲一、课程名称：Economics of the Public Sector二、课程编号：07115020三、学时与学分：51学时，3学分四、考核方式：考试五、先修课程：先修课程是《西方经济学》、《财政学原理》、《国家预算》和《中国税制》等专业课程。

六、适用专业：财政学专业、税收专业、经济学专业、社会保障专业等七、课程教学目标：本课程的教学目的在于使学生通过学习国外公共经济学优秀原版教材（现选用的是美国著名经济学家David N. Hyman 的《Public Finance: A Contemporary Application of Theory to Policy》第八版，北京大学出版社，2005年7月），掌握有关公共部门经济学的基本理论框架体系，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、分析和解决实际公共经济问题。

本课程的具体教学目标：1、提高学生的专业英语水平2、培养学生直接运用英语进行财政学科研的能力3、培养学生运用英语进行国际学术交流的能力3、培养学生的国际视野、随时更踪财政学领域的国际最新动态八、说明：《公共部门经济学（双语）》是财政学和税收学专业本科生的基本必修课，是培养学生利用英文表达专业思想、直接进行科学研究和国际交流的重要工具，是培养当代国际型和开放型人才的必要环节，在财政学和税收学专业的课程建设体系中具有举足轻重的地位和作用。

本课程融外语与财政学知识的教学于一体，使外语与财政学知识同步获取，注重提高学生专业外语水平和直接使用外语从事财政学科研的能力；注重促进学生在财政学专业知识、外语水平及能力素质方面的全面发展。

本课程着重运用英语阐述公共部门经济学的基本原理和基本方法，在教学理念中注重运用当代经济学和教育学的崭新教学工具，力图合理安排公共经济学的结构体系，全面系统地地阐述公共经济学的基本内容。

并且争取在教学中较好地体现以下三个特点：一是反映公共经济学最基本、最必需和最重要的内容；二是结构合理，内容新颖，尽可能反映公共经济学的最新理论、方法和研究成果；三是把基本原理、基本知识和基本方法有机结合。

《公共部门经济学》课程教学大纲课程编号：05123制定单位：经济学院制定人（执笔人）：刘伦武审核人：杨飞虎修订时间：2012年8月8日江西财经大学教务处《公共部门经济学》课程教学大纲一、课程总述本课程大纲是以2010年全校本科专业人才培养方案为依据编制的。

二、教学时数分配三、单元教学目的、教学重难点和内容设置第一章导论【教学目的】了解公共部门经济学的起源、发展及研究对象、研究方法。

掌握公共部门经济学的体系【重点难点】【重点、难点】重点：公共部门经济学定义、发展难点：公共经济学的研究对象【教学内容】•第一节. 公共部门经济学的定义•第二节. 公共部门经济学的内容体系•第三节. 公共部门经济学的研究对象•第四节. 公共部门经济学的产生与发展第五节. 公共部门经济学的学科地位第二章公共部门的经济活动【教学目的】掌握资源配置涵义、方式，政府部门的职能存在的原因。

【重点、难点】重点：公共部门存在的必要性及公共部门的职能难点：帕累托效率的概念及实现的条件【教学内容】第一节、资源配置一、资源配置涵义，二、资源配置方式，三、完全竞争市场与经济效率的实现第二节、市场失灵的原因及表现一、早期政府财政的特征，二、市场失灵及主要表现第三节、政府职能与政府失灵一、政府对经济活动的介入与政府经济职能，二、政府失灵及主要表现，三、两种失灵下的混合体制与第三部门作用第三章、外部性【教学目的】通过学习本章理论，掌握外部性的性质、治理对策，【重点难点】重点：外部效应对资源配置效率失效的分析及外部效应的纠正难点：科斯定理在纠正外部效应中的应用【教学内容】第一节、外部性的一般概述（概念、性质）第二节、外部性图解分析第三节、外部性的私人对策（讨价还价科斯定理，一体化，非市场对策）第四节、外部性的公共政策（税收、补贴、创造市场、规制）第五节、外部性对收入分配的影响第四章公共产品理论【教学目的】通过学习公共产品理论，掌握纯粹公共产品配置效率（局部均衡与一般均衡分析），林达尔均衡和混合品供给【重点难点】重点：公共产品配置效率的理论和实证分析；公共产品与私人产品的区别难点：混合产品的提供【教学内容】第一节公共品与私人品概述第二节私人商品资源配置分析一、私人商品资源配置效率的标准，二、效率市场的定价原理，三、帕累托状态的条件，四、市场机制有效的环境，五、经济分析工具运用的条件，六、效率市场的制度条件第三节纯粹公共品效率供给的分析一、假设前提，庇古模型，二、公共商品效率供给的局部均衡分析（鲍温模型）三、一般均衡分析（萨缪尔森模型），四、威克塞尔－林达尔模型第四节混合品供给第五章公共选择理论【教学目的】通过学习公共选择理论，掌握公共选择决策机制、投票理论、中间投票人定理，影响公共选择结果的各种因素【重点难点】重点：多数规则下的政治均衡：投票悖论难点：投票交易与效率【教学内容】第一节. 公共选择理论概述第二节. 公共决策机制第三节.公共决策主体行为分析一、选民的行为分析，二、政党与政治家的行为分析，三、利益集团行为分析，四、政府官员的行为分析第四节. 政治经济周期一、政治经济周期的定义，二、政治经济周期形成的原因，三、政治经济周期政府失灵第五节政府失败一、政府失败的含义，二、政府失败的表现，三、政府失败的深层原因与克治第六章公共支出理论与实践【教学目的】掌握公共支出基本原则、公共支出增长的原因及趋势，公共支出结构。