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 tax, including tax impact and excess burden.
2. Understand some of the behavioral effects of taxation, including their effects on consumer spending, labor supply, savings and investment.
3. Understand the main normative analysis of taxation (optimal commodity tax, optimal labor income tax);
4. Be able to use relevant economic concepts and methods to analyze some issues in tax policy, such as the relative merits of different forms of income tax, environmental taxes or other tax reforms.
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 Small
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 midterm exam |
40 | |
| 期末考期末考 final exam |
40 | |
| 出席紀錄出席紀錄 Attendance record |
10 | |
| 課堂作業、參與討論課堂作業、參與討論 Classwork, participation in discussions |
10 |
