本課程設計宗旨在於針對社會系大學部學生，對財政、福利、國家等政治經濟議題進行社會學討論。透過對「國家形成」、「財政體制」、「福利支出」、「財政危機」、「金融危機」等議題的引導，一方面拓展學生對於財政社會學與國家研究的知識廣度，掌握切入國家財政研究的多重面向與關鍵議題；另一方面，希望藉由對台灣社會的經驗研究引介，深化學生對其自身所處社會的理解，並能進一步思考財政社會學觀點在台灣社會的在地性提問與詮釋。最後，藉由本課程的課堂討論與專題習作，學生能持續與過去曾修習的相關社會學基礎課程進行對話與反思，並熟悉社會學的基本提問以及社會科學研究方法。本課程設定為社會學系大二以上之進階專題課程。首先，我們將進入財政社會學的理論與西方現代國家形成的歷史脈絡，一方面討論財政社會學如何對財政議題進行提問，另一方面，介紹財政領域在當代社會科學研究的發展狀況。其次，在歷史經驗上，本課程主要以台灣財政體制的歷史建構與發展為討論背景，討論自日治時期以來乃至戰後工業化發展的政治經濟條件下，所形成的財政體制特質，以及當前財政體制與財政困境的歷史起源。最後，我們將討論財政支出與福利國家的議題，探討台灣在隨著福利支出成長後，如何在財政上逐漸面臨經濟發展與福利供給的二元困境。

This course is designed to conduct sociological discussions on political and economic issues such as finance, welfare, and the country for undergraduate students in the Department of Sociology. Through guidance on topics such as "State Formation", "Fiscal System", "Welfare Expenditure", "Fiscal Crisis", "Financial Crisis", etc., on the one hand, students will expand their knowledge breadth of fiscal sociology and state studies, and master the entry into state fiscal research. On the other hand, it is hoped that through the introduction of empirical research on Taiwanese society, students will deepen their understanding of the society in which they live, and be able to further think about the local questions and interpretations of fiscal sociology perspectives in Taiwanese society. Finally, through class discussions and project exercises in this course, students can continue to dialogue and reflect on the relevant basic sociology courses they have taken in the past, and become familiar with basic sociological questions and social science research methods. This course is designed as an advanced special topic course for sophomores and above in the Department of Sociology. First, we will enter the historical context of the theory of fiscal sociology and the formation of modern Western countries. On the one hand, we will discuss how fiscal sociology asks questions about fiscal issues. On the other hand, we will introduce the development status of contemporary social science research in the fiscal field. Secondly, in terms of historical experience, this course mainly uses the historical construction and development of Taiwan's fiscal system as the discussion background, discussing the characteristics of the fiscal system formed since the Japanese colonial period and even under the political and economic conditions of post-war industrialization, as well as the historical origins of the current fiscal system and fiscal difficulties. Finally, we will discuss the issue of fiscal expenditure and the welfare state, and explore how Taiwan gradually faces the dual fiscal dilemma of economic development and welfare supply as welfare expenditure increases.

Ferguson, Nial著，黃煜文譯，2013，《金錢與權力》。台北：聯經出版。
Giddens, Anthony著，胡宗澤、趙力濤譯，2005，《民族國家與暴力》。台北：左岸文化出版。
蘇碩斌，2005，《看不見與看得見的台北：清末至日治時期台北空間與權力模式的轉變》。台北：左岸文化出版。
姚人多，2001，〈認識台灣：知識、權力與日本在台之殖民治理性〉。《台灣社會研究季刊》 42:119-182。
吳挺鋒，2003，〈台灣財政平衡的現實與迷思：沒有平等的成長崇拜〉。《台灣社會研究季刊》51:1-50。
Allen, John, Braham, Peter and Lewis, Paul著，許文柏、鄭祖邦、吳挺鋒譯，2003，《現代性的政治與經濟形式》。台北：韋伯文化出版。
Graeber, David著，羅育興、林曉欽譯，2013，《債的歷史：從文明的初始到全球負債時代》。台北：商周出版。
張啟凱，2012，《搶救你的納稅錢》。台北：商周出版。
Shaxson, Nicholas著，劉道捷譯，2011，《大逃稅》。台北：商周出版。
Leroy, Marc著，陳郁雯、詹文碩譯，2012，《關於稅，你知道多少？》。台北：衛城出版。
Palan, Romen, Murphy, Richard, and Chavagneux, Christian著，李芳齡譯，2010，《逃稅天堂？打開全球化資產遊戲的藏寶圖》。台北市：時報文化出版。

Ferguson, Nial, translated by Huang Yuwen, 2013, "Money and Power". Taipei: Lianjing Publishing House.
Giddens, Anthony, translated by Hu Zongze and Zhao Litao, 2005, "Nation-State and Violence". Taipei: Left Bank Culture Publishing.
Su Shuobin, 2005, "Invisible and Visible Taipei: The transformation of space and power patterns in Taipei from the late Qing Dynasty to the Japanese occupation." Taipei: Left Bank Culture Publishing.
Yao Renduo, 2001, "Understanding Taiwan: Knowledge, Power and Japan's Colonial Governance in Taiwan". Taiwan Social Research Quarterly 42:119-182.
Wu Tingfeng, 2003, "The Reality and Myth of Taiwan's Fiscal Balance: The Cult of Growth Without Equality". Taiwan Social Research Quarterly 51:1-50.
Allen, John, Braham, Peter and Lewis, Paul, translated by Xu Wenbo, Zheng Zubang, and Wu Tingfeng, 2003, "Political and Economic Forms of Modernity". Taipei: Weber Culture Publishing.
Graeber, David, translated by Luo Yuxing and Lin Xiaoqin, 2013, "The History of Debt: From the Beginning of Civilization to the Age of Global Debt". Taipei: Shangzhou Publishing House.
Zhang Qikai, 2012, "Saving Your Tax Money." Taipei: Shangzhou Publishing House.
Shaxson, Nicholas, translated by Liu Daojie, 2011, "The Great Tax Evasion". Taipei: Shangzhou Publishing House.
Leroy, Marc, translated by Chen Yuwen and Zhan Wenshuo, 2012, "How Much Do You Know About Taxes?" 》. Taipei: Acropolis Publishing.
Palan, Romen, Murphy, Richard, and Chavagneux, Christian, translated by Li Fangling, 2010, "Tax Haven?" Uncovering the treasure map of the global asset game. Taipei: Times Culture Publishing.