The course aims to provide students with an understanding of the economics of taxation. Both theoretical and applied economic tools will be used to analyze various issues of tax policy. The course introduces a framework for tax analysis to understand the fundamental theories of efficient and equitable taxation. By exploring the issues of taxation, including the personal income tax, the corporation tax, taxes on consumption and wealth, deficit finance, and tax reforms, students get to learn how revenue systems are constructed and how individual behaviors are affected and responsive to tax policies. Through case studies, students will be asked to formalize tax issues and to discuss the examples of real life taxation.The course aims to provide students with an understanding of the economics of taxation. Both theoretical and applied economic tools will be used to analyze various issues of tax policy. The course introduces a framework for tax analysis to understand the fundamental theories of efficient and equitable taxation. By exploring the issues of taxation, including the personal income tax, the corporation tax, taxes on consumption and wealth, deficit finance, and tax reforms, students get to learn how revenue systems are constructed and how individual behaviors are affected and responsive to tax policies. Through case studies, students will be asked to formalize tax issues and to discuss the examples of real life taxation.
財政學(2021) 徐偉初、歐俊男、謝文盛，第五版，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
財政學(Rosen/Public Finance 10/e, 2016)，黃智聰、張敏蕾、潘俊男譯，McGraw Hill Education，ISBN: 9789863412823
Financial Politics (2021) Xu Weichu, Eu Junnan, Xie Wensheng, fifth edition, Huatai Culture. ISBN: 9789869897778
Rosen, Harvey S., and Ted Gayer (2014), Public Finance, 10th edition, Berkshire, U.K.: McGraw-Hill Education. ISBN: 007715469x
Financial Studies (Rosen/Public Finance 10/e, 2016), Huang Zhitong, Zhang Minlei, Pan Junnan, McGraw Hill Education, ISBN: 9789863412823
| 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 |
30 | 作業/小考、筆記及出席紀錄 |
| 期中考試期中考試 Midterm exam |
30 | 無補考。若因公假或教師許可的其他請假理由，配分將移至其他項目 |
| 期末考試期末考試 Final exam |
30 | 依學校規定時間及相關補考規定實施 |
| 彈性與自主學習彈性與自主學習 Flexibility and autonomous learning |
10 |
