1.熟悉與租稅相關的基本經濟概念和方法，包括租稅影響和超額負擔。
2.了解租稅的一些行為效應，包括對消費者支出，勞動力供給，儲蓄和投資的影響。
3.了解租稅的主要規範性分析（最優商品稅，最優勞動所得稅）;
4.能夠運用相關的經濟學概念和方法分析租稅政策中的一些問題，比如不同形式的所得稅，環境稅或其他稅收改革的相對優點。
1. Be familiar with the basic economic concepts and methods related to renting tax, including renting tax impact and excess liability.
2. Understand the effects of some behaviors of renting tax, including the impact on consumer spending, labor supply, savings and investment.
3. Understand the main specification analysis of rental tax (most advantageous commodity tax, best income tax);
4. Be able to use relevant economic concepts and methods to analyze some problems in the rental tax policy, such as different forms of income tax, environmental tax or other relative advantages of tax reform.
Rosen, Harvey S., and Ted Gayer (2014), Public Finance, 10th edition, Berkshire, U.K.: McGraw-Hill Education. ISBN: 007715469x
Rosen, Harveys., and Ted gay (2014), public finance, 10TH edition, Berkshire, U.K.: McGraw-hill education. ISBN: 007715469年
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平時成績平時成績 Regular achievements |
40 | 含出席率，分組討論表現及作業等 |
| 期中考期中考 Midterm exam |
30 | |
| 期末考期末考 Final exam |
30 |
