財政學課程綱要

授課教授：林向愷

研究室：經濟研究所316室

聯絡電話：0952-068-664或2351-9641 ext.669

 

壹、課程目標

 

2001年，哈佛大學教授Michael Porter來台演講時，曾指出台灣近年來稅課收入占GNP的比率 (即國民租稅負擔率) 持續下降，由於稅課收入是國家財政支出最終且是最重要的財源，上述比率若再持續下降，未來政府將因無足夠財源從事軟硬體基礎設施的建構而導致國家競爭力下降，所以，Michael Porter教授呼籲台灣工商業者不要一味要求政府減稅。另一方面，台灣正值經濟轉型階段，失業率居高不下，政府必須對這些失業人口為維持其國民基本生活權利而給予必要的濟助。失業保險是工業民主國家政府一項重要的支出；面對持續的高失業率，台灣的失業保險制度給付方式勢必影響未來政府財政負擔。最後，各級政府未償還債務餘額近年持續上升，中央政府以及北高兩市其會計年度的舉借金額將界「公共債務法」所規定的上限，能增加的舉借空間有限；而其他縣市政府則面臨未償還債務餘額已達「公共債務法」所規定的上限；若政府無法增加舉借，在法定經常支出又無法調降情況下，對政府公共投資有何影響？龐大公共債務是否拖垮國家財政？政府舉借行為是否只是債留子孫而無一利？這些都是本課程所關心的問題。

財政學領域無論在支出面、收入面近二十年來有長足發展。在理論分析方面，探討重點已轉向為何謂最適賦稅政策，賦稅改革以及國民年金、失業保險與全民健保制度的改造與最適制度的規劃。本課程除了利用個體經濟分析探討政府重要支出(如：年金制度、失業保險以及全民健保)、稅制以及公共債務對民間部門經濟活動的影響外，亦將著重如何藉由政府支出制度規劃、稅制設計以及公共債務管理以建立國家財政次序。

由於政府支出、賦稅以及公共債務對民間部門經濟活動影響管道繁多複雜且影響效果各不相同，所以政策評估的前提在於正確掌握政府政策對經濟活動可能影響的層面以及深度。要正確瞭解政府政策的實際效果則須借助實證方法。在實證研究方面，財政學近年來亦大量利用計量經濟學來分析政府支出、賦稅以及公共債務對個人、家庭以及廠商決策的影響。這些實證結果對政策規劃以及制度設計有極重要的參考價值。本課程除了以Rosen (2004) Public Finance做為教本外，亦將介紹一些近來較新的研究結果，讓修習者有機會了解財政學最新發展。更重要的是，財政學和一個國家的民主發展、政治制度演進以及社會變遷有密切關係，亦即，財政學有其「本土性質」以及濃厚的「政治經濟學」意涵，為讓修習者了解台灣的財政狀況以及問題，本課程將加入適當的本土素材。

經濟分析最為人所詬病的在於分析與實際狀況脫節，本課程將儘量避免這種情況。課堂的討論，除了經濟分析外，亦將強調現行政策、制度現況以及政策與制度所出現的問題，讓修習者能以基本的經濟分析評析當今社會所關心的政府支出、賦稅以及公共債務等公共政策議題。

 

貳、使用課本

 

Rosen, Harvey S. (2004). Public Finance. 7th Ed. New York: McGraw-Hill Higher Education.

Layard, P.RG.. and A.A. Walters (1978). Microeconomic Theory. New York: McGraw-Hill Book Co.

 

參、課程進度與內容

 

課程進度中所列舉的論文只是供同學參考，不須每篇皆讀。標有底線之論文，可於網路上直接下載。於網路連線狀態下，將滑鼠移向欲下載論文的底線標示處，按ctrl+滑鼠左鍵，即可連結至網路下載論文。請注意，由於版權限制，相關論文網路只接受台大之ip (140.112.x.x)，因此使用者必須透過台大的網路連線方可下載。

 

Ⅰ.導論：The Fiscal Role of Government

Rosen (2004). Chapter 1.

Musgrave, Richard A. (1997). “Reconsidering the Fiscal Role of Government.” AEA Papers and Proceedings 87: 156-59.

Tanzi, Vito and L. Schvkecht (1997). “Reconsidering the Fiscal Role of Government: The International Perspective.” AEA Papers and Proceedings 87: 164-168.

Rodrik, Dani (1998). “Why Do More Open Economies Have Bigger Governments?” Journal of Political Economy. 106: 997-1032

李鴻禧(1989)〈淺述英國預算法制之形成與發展〉，《經社法制論叢》no.4。

 

Ⅱ.效率與公平：古典財政理論

1.福利經濟學與一般均衡分析

Layard and Walter (1978). Chapters 1 and 2.

Rosen (2004). Chapter 3.

2.租稅理論

•租稅原理

Layard and Walter (1978). Chapter 3.

Rosen (2004). Chapter 12.

•租稅與資源配置效率

Rosen (2004). Chapter 13

Feldstein, M. (1997). “How Big Should Government Be?” National Tax Journal. 50: 197-213.

•效率與公平

Rosen (2004). Chapter 14.

Layard and Walter (1978). Chapter 6.

3.租稅的經濟效果

•租稅，儲蓄與政府風險分擔角色

Rosen (2004). Chapter 16.

Sandmo, Agnar (1985). “The Effects of Taxation on Saving and Risk Taking” in A. Auerback and M. Feldstein, eds., Handbook of Public Economics. Vol.1. Am-

sterdam: North Holland.

•所得稅與勞動供給

Rosen (2004). Chapter 16.

Feldstein (1999). “Tax Avoidance and The Deadweight Loss of the Income Tax.” Review of Economics and Statistics. 81: 674-680.

•營利事業所得稅

Rosen (2004). Chapter 17.

Gravelle, J.G. (1999). “The Corporate Income Tax: Economic Issue and Policy Options” in J. Slemrod, eds., Tax Policy in the Real World. New York: Cam-

bridge University Press.

4.市場失靈與政府角色

Layard and Walter (1978). Chapter 6.

Rosen (2004). Chapter 4 and 5.

Coase, Ronald H. (1960). “The Problem of Social Cost.” Journal of Law and Economics. 1-44.

Hahn, Robert W. (1989). “Economic Prescriptions for Environmental Problems: How the Patient Followed the Doctor’s Order.” Journal of Economic Perspectives. 3: 95-114.

Wolf, Charles Jr. (1976). “A Theory of Nonmarket Failure: Framework for Implementation Analysis.” Journal of Law and Economics. 107-39.

Shleifer, A. (1998). “State versus Private Ownership.” Journal of Economic Perspectives. 12: 133-150.

Hart, O. A. Shleifer, and R.W. Vishny (1997). “The Proper Scope of Government: Theory and an Application to Prisons.” Quarterly Journal of Economics. 112: 1127-1161.

Krueger, A.B. and M. Lindahl (2001). “Education for Growth: Why and for Whom?” Journal of Economic Literature. 39: 1101-1136.

5.貧窮問題與社會救助

Rosen (2004). Chapter 8.

Blank, Rebecca (2004). “Evaluating Welfare Reform in the United States.” Journal of Economic Literature. 40(4): 1105-66.

Feldstein, Martin (1998). “Income Inequality and Poverty.” Working Paper 6770. National Bureau of Economic Research.

Ellwood, David T. (1988). Poor Support: Poverty in the American Family. New York: Basic Books. Chapters 1 and 5.

 

Ⅲ.民主政治與福利國家: 政治經濟分析

1.政治經濟分析與公共選擇理論

Rosen (2002). Chapter 6.

Meltzer, A. and S. Richard (1981). “A Rational Theory of the Size of Govern- ment.” Journal of Political Economy. 89: 914-927.

Mueller, D.C. (1976). “Public Chioce: A Survey.” Journal of Economic Literature. 14: 395-433

2.福利國家概念

Roubini, N. and J. Sachs (1989). “Fiscal Policy.” Economic Policy. 100-132.

Barr, Nicholas (1992). “Economic Theory and the Welfare State: A Survey and Interpretation.” Journal of Economic Literature. 30:741-803.

3.健康照護與全民健保

Rosen (2004). Chapter 10.

Hirshleifer, J. and J.G.. Riley (1979). “The Analytics of Uncertainty and Information- An Expository Survey.” Journal of Economic Literature. 17: 1375-1421.

Laffont, Jean-Jacquess (1989). The Economics of Uncertainty and Information. Cambridge, MA : MIT Press. Chapter 8.

Arrow, Kenneth J. (1963). “Uncertainty and the Welfare Economics of Medical Care.” American Economic Review. 53: 941-73.

Akerlof, G. (1970). “The Market for Lemons: Qualitative Uncertainty and the Market Mechanism.” Quarterly Journal of Economics. 84: 488-500.

Culter, David M. (1997). “Public Policy for Health Care,” in Alan Auerbach, ed., Fiscal Policy: Lessons From Economic Research. Cambridge, MA: MIT Press. 159-98.

Rothschild, Michael and J. Stigliz (1976). “Equilibrium in Competitive Insurance Markets.” Quarterly Journal of Economics. 90: 629-649.

Culter, David M. and Jonathan Gruber (1996). “Does Public Insurance Crowd Out Private Insurance?” Quarterly Journal of Economics. 111: 391-430.

Culter, David M. and Jonathan Gruber (1996). “The Effect of Medicaid Expansions on Public Insurance, Private Insurance, and Redistribution.” American Economic Review. 86: 378-83.

Fuchs, Victor R. (1996). “Economics, Values, and Health Care Reform.” American Economic Review 86: 1-24.

Hsiao, William C-L and J-F Lu (2002). “Taiwan’s National Health Insurance: The Trade-offs Between Equity and Efficiency.” 收錄於劉錦添主編《社會福利政策之回顧與展望》台大經濟系出版，頁81-100.

Weisbrod, B.A. (1991). “The Health Quadrilemma, Quality of Care, and Cost Containment.” Journal of Economic Literature. 29: 523-552.

4.國民年金制度

Rosen (2004). Chapter 9.

Diamond, P.A. (1977). “A Framework for Social Security Analysis.” Journal of Public Economics. 8: 275-98.

Feldstein, Martin (1996). “The Missing Piece in Policy Analysis: Social Security Reform.” AEA Papers and Proceedings. 86: 1-14.

Gramlich, Edward M. (1996). “Different Approaches for Dealing with Social Security.” AEA Papers and Proceedings 86: 358-62.

Gruber, Jonathan and David Wise (1999). “Social Security Programs and Retirement Around the World.” in J. Gruber and D. Wise, eds., Social Security and Retirement Around the World. Chicago: University of Chicago Press. 

Mitchell, Olivia S. and S. P. Zeldes (1996). “Social Security Privatization: A Structure for Analysis.” AEA Papers and Proceedings 86: 363-67.

Broadway, R. and D.E. Wildasin (1989). “Voting Models of Social Security Determination,” in B.A. Gustafsson and N.A. Klevmarken, eds., The Political Economy of Social Security. Amsterdam: North-Holland. 29-50.

Browning, E.K. (1975). “Why the Social Insurance Budget is too Large in a Democracy?” Economic Inquiry. 22: 373-388.

Tabellini, G.. (2000). “A Positive Theory of Social Security.” Scandinavian Journal of Economics. 102: 523-545.

《社會福利支出對總體經濟發展之影響》行政院經建會出版，1996。

 

5.失業保險

Rosen (2004). Chapter 9.

Meyer, Bruce (1995). “Lessons from the U. S. Unemployment Insurance Experiments.” Journal of Economic Literature. 33: 91-131.

“Social Insurance Survey.” in The Economist, Oct. 24th 1998

辛炳隆˙李誠 (1999).〈我國勞工保險失業給付之評估〉，收錄於劉錦添主編《社會福利政策之回顧與展望》台大經濟系出版，頁133-47。

駱明慶 (2000).〈失業保險在世界各國的經驗〉，收錄於劉錦添主編《社會福利政策之回顧與展望》台大經濟系出版，頁149-62。

Wright, R. (1986). “The Redistirbutive Roles of Unemployment Insurance and the Dynamics of Voting.” Journal of Public Economics. 31: 377-399.

6.所得分配、稅制與經濟成長

Alesina, A. and D. Rodrik (1994). “Distributive Politics and Economic Growth.” Quarterly Journal of Economics. 109: 465-490.

Perotti, R. (1996). “Growth, Income Distribution and Democracy: What the Data Say.” Journal of Economic Growth. 1: 149-188.

Alesina, A. and R. Perotti (1993). “Income Distribution, Political Instability and Investment.” NBER Working Paper 4486.

Easterly, W. and S. Rebelo (1993). “Fiscal Policy and Economic Growth” Journal of Monetary Economics. 32: 417-458.

Alesina, Alberto (1989). “Politics and Bussiness Cycles in Industrial Democracies.” Economic Policy. 57-98

Persson, Torsten and G. Tabellini (2002). “Political Economics and Public Finance,” in A.J. Auerback and M. Feldstein, ed., Handbook of Public Economics. Vol.3: 1549-1659.

7.區域失衡與中央、地方財政劃分

Persson, T. and G. Tabellini (1994). “Does Centralization Increase the Size of Government?” European Economic Review. 38: 765-773.

曾臣威等 (1999) 《凍省後財政收支劃分之研究與規劃》

Rivilin, A.M. (1991). “Strengthening the Economy by Rethinking the Role of Federal and State Governments.” Journal of Economic Perspectives. 5:3-14.

Alesina, A., R. Baqir and W. Easterly (1999). “Public Goods and Ethnic Divisions.” Quarterly Journal of Economics. 114: 1243-1284.

 

肆、給分標準

 

1. 作業成績占學期總成績20%。遲繳者不予記分。修課者必須繳交所有作業，期末考前若未繳齊所有作業不得參加考試。

 

2. 期中考及期末考成績各佔40%。

 

3. 欲申請停修者，請於期中考後一星期內提出；逾期不受理。