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.

主要探討政府部門的收入議題以及地方財政理論。內容包括租稅的基本概念、效率租稅的定義、租稅公平與租稅歸宿、租稅課徵對經濟行為，如勞動供給、儲蓄、以及投資風險性資產組合選擇的影響。並介紹所得稅、消費稅及財產稅等三大稅制，以及討論非租稅收入中的規費收入與指定用途稅收入、公債理論與制度。最後，本課程討論財政分權、地方財政、補助款制度與目前台灣地方財政問題。

Mainly discusses the revenue issues of government departments and local fiscal theory. The content includes the basic concepts of taxation, the definition of efficient taxation, tax fairness and tax fate, and the impact of taxation on economic behavior, such as labor supply, savings, and investment risk asset portfolio selection. It also introduces the three major tax systems of income tax, consumption tax and property tax, and discusses fee income and designated-purpose tax income among non-tax income, as well as public debt theory and system. Finally, this course discusses fiscal decentralization, local finance, the subsidy system, and current local finance issues in Taiwan.

Rosen, Harvey S., and Ted Gayer (2014), Public Finance, 10th edition, Berkshire, U.K.: McGraw-Hill Education. ISBN: 007715469x
財政學(2021) 徐偉初、歐俊男、謝文盛，第五版，華泰文化。ISBN : 9789869897778
財政學(Rosen/Public Finance 10/e, 2016)，黃智聰、張敏蕾、潘俊男譯，McGraw Hill Education，ISBN: 9789863412823

Rosen, Harvey S., and Ted Gayer (2014), Public Finance, 10th edition, Berkshire, U.K.: McGraw-Hill Education. ISBN: 007715469x
Finance (2021) Xu Weichu, Ou Junnan, Xie Wensheng, fifth edition, Huatai Culture. ISBN: 9789869897778
Finance (Rosen/Public Finance 10/e, 2016), translated by Huang Zhicong, Zhang Minlei, and Pan Junnan, McGraw Hill Education, ISBN: 9789863412823