1729 - 租稅理論與政策
Tax Theory and Policy
教育目標 Course Target
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.
參考書目 Reference Books
Rosen, Harvey S., and Ted Gayer (2014), Public Finance, 10th edition, Berkshire, U.K.: McGraw-Hill Education. ISBN: 007715469x
Rosen, Harvey S., and Ted Gayer (2014), Public Finance, 10th edition, Berkshire, U.K.: McGraw-Hill Education. ISBN: 007715469x
評分方式 Grading
| 評分項目 Grading Method |
配分比例 Percentage |
說明 Description |
|---|---|---|
|
期中考 Midterm exam |
40 | |
|
期末考 Final exam |
40 | |
|
出席紀錄 Attendance records |
10 | |
|
課堂作業、參與討論 Classwork, participation and discussion |
10 |
授課大綱 Course Plan
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時間地點 Time & Room |
學分 Credits |
操作 Actions |
|---|---|---|---|---|---|
|
必修-1730
|
經濟系一經組3B 謝銘逢 | 三/5,6,7[SS205] | 0-3 | 詳細資訊 Details |
課程資訊 Course Information
基本資料 Basic Information
- 課程代碼 Course Code: 1729
- 學分 Credit: 0-3
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上課時間 Course Time:Wednesday/6,7,8[SS201]
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授課教師 Teacher:林立闓
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修課班級 Class:經濟系一經組3A
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