中级财政学1：理论与模型

Semester: Fall 2024

授课对象：财政学硕

教师：叶兵

Contact by email：121657961@163.com

计分办法

期末考试成绩占70%，平时成绩占30%。其中，平时成绩构成如下（百分制）:

项目分值
点名40
作业40
课堂报告20
印象分10

注：1. 作业要求独立完成，如发现雷同，不管谁抄谁，都计0分； 2. 请勿将笔记本电脑带到教室，否则，视同点名未到； 3. 印象分据课堂表现等确定。大致而言，参与课堂互动的，酌情加分。

课程设计

计划讲加州大学伯克利分校的研究生课程Econ 230A - Graduate Public Economics。 该课程由Alan Auerbach和Danny Yagan合上。

另外，哈佛大学和普林斯顿大学开设的相关课程也值得参考。我们可能参考这些课程适当增补授课内容。

伯克利除了开设Econ 230A，还开设Econ 230B。两门课程是并列而非递进的关系。

Econ 230B由Emmanuel Saez and Mathilde Munoz合讲。Emmanuel Saez主要讲optimal income taxation，课程网页。 这部分比较难。如果有时间，我们将挑选其中部分内容做简单介绍。 Mathilde Munoz讲international taxation等内容。本课程不覆盖这些内容。

Salanie (2011)这本书对最优税收理论做了较为全面且详细的介绍，是很好的参考资料。

授课内容

1. Welfare Economics and the Role of Government. Lecture Note by Auerbach19_lec1

2. Policies for Dealing with Externalities. Lecture Note by Auerbach19_lec2

3. Public Choice. Lecture Note by Auerbach19_lec3

4. Basic Tax Incidence. Lecture Note by Auerbach19_lec6

 Supplementary Materials: Modelling tax incidence

5. Dynamic Tax Incidence. Lecture Note by Auerbach19_lec7

6. Excess Burden and Basic Optimal Taxation. Lecture Note by Auerbach19_lec4

7. Further Optimal Tax Results. Lecture Note by Auerbach19_lec5

8. Optimal Capital Taxation. Lecture Note by Yagan

 Supplementary Materials: A simple DGE model, Chari and Kehoe (1999), A model of optimal capital taxation, and Stantcheva22

9. Actual Capital Taxation: Investment. Lecture Note by Yagan

10. Actual Capital Taxation: Savings. Lecture Note by Yagan

 skipped due to time limits

11. Local Public Finance. Lecture Note by Yagan

 Supplementary Materials: Auerbach18_lec4

12. Place-Based Policies. Lecture Note by Yagan

 Supplementary Materials: Hendren20, Zidar20

13. Tax Competition. Lecture Note by Auerbach18_lec14

References:

Chari, V. V., Kehoe, P. J. (1999). Optimal Fiscal and Monetary Policy. Handbook of Macroeconomics/Elsevier Science.

Salanie, B. (2011). The economics of taxation. MIT press.