The course studies economic behaviors in the public sector, focusing on the role of government in public expenditures. It explores the concepts and methods of public finance, public choice and policy analyses. The contents include the fundamental theories of welfare economics, public goods, externality, public choice, public expenditure planning and evaluation, health care, social security, and income redistribution policies.

The course studies economic behaviors in the public sector, focusing on the role of government in public expenditures. It explores the concepts and methods of public finance, public choice and policy analyzes. The contents include the fundamental theories of welfare economics, public goods, externality, public choice, public expenditure planning and evaluation, health care, social security, and income redistribution policies.

本課程以政府支出為對象，從經濟效率的觀點和社會正義的觀點解析政府介入經濟活動的適當性（亦即，包含財政支出的實是分析和規範性分析）。課程內容包括：
一、政府提供公共財的理由和內容的適當性。對外部性問題的處理（包括全球外部性，如二氧化碳交易市場的建立和它的作用）。解釋公用事業出現的理由（以範疇經 濟的論點）和管理模式（歐洲與美英不同）。
二、介紹公共選擇理論（這決定政府支出的規模和類別）。說明一些投票設計「反應民意」的程度。
三、介紹公平的觀點(功效主義論，Rawles的正義論，Nozick的去政府論，和社會安定論)。
 由這介紹目前台灣的政府採取的減緩所得分配不均的措施和問題。
四、解析我國政府強制推動社會保障制度（全民健保和國民年金）的理由和出現的問題。課程講授將以現況與制度面思考為重點，很少數學與圖形分析。

This course takes government expenditure as the subject, and analyzes the appropriateness of government intervention in economic activities from the perspective of economic efficiency and social justice (that is, the actual analysis and standard analysis that includes financial expenditure). Course content includes:
1. The appropriateness of the reasons and content of the government providing public finance. Treatment of externalities (including global externalities, such as the establishment of carbon dioxide trading markets and its role). Explain the reasons for the emergence of utilities (in terms of economics) and management models (different from Europe and the United States and the United Kingdom).
2. Introduction to public selection theory (this determines the size and category of government expenditure). Explain the extent to which some voting designs “respond to public opinion”.
3. Introduction to fair views (efficacy theory, Rawles' righteousness, Nozick's go-to-government theory, and social stability theory).
 This introduces the measures and problems of reducing uneven distribution of income currently adopted by the Taiwan government.
4. Analyze the reasons and problems that arise from our government’s strengthening and promoting the social security system (national health insurance and national pension). The course lectures focus on current and institutional thinking, and there are few mathematical and graphical analysis.

徐偉初，歐俊男，謝文盛 (2021)，財政學，5版，華泰文化。ISBN：9789869897778
Rosen, Harvey S., and Ted Gayer (2014), Public Finance, 10th edition, Berkshire, U.K.: McGraw-Hill Education. ISBN: 007715469x

Xu Weichu, Eu Junnan, Xie Wensheng (2021), Financial Studies, 5th edition, Chinese Culture. ISBN: 9789869897778
Rosen, Harvey S., and Ted Gayer (2014), Public Finance, 10th edition, Berkshire, U.K.: McGraw-Hill Education. ISBN: 007715469x