Taxation Theory (Government Revenues)

Website: http://homepage.ntu.edu.tw/~ysung/
Email: ysung@ntu.edu.tw
Drop-in Open Office Hours: See here

9:10 ~ 12noon Friday

Classroom etiquette:

• As you register for this course, you are obligated to attend all classes.
  It is your responsibility to know what I announce and what is going on in class.
• You may bring food or drinks to the classroom. But, no smelly food.
• Please turn off your cellular phone before the class begins. (Video | Movie)
• No conversation or phone calls during the exams.

Undergraduate-level microeconomics.

This course is intended for students who have taken my Public Finance course.
Please do not register for this course if you have not done so.

There will be an in-class mid-term exam and a term paper, each accounting for 50% of your final course grade.

The term paper must be printed out with a cover page, and placed in my mailbox (located in the Econ Department office) before the due date.

• Public Finance, H.S. Rosen and T. Gayer, 2014(10e), McGraw-Hill. (華泰代理) (Amazon Kindle)
  
• Public Finance, D.N. Hyman, 2011(10e), South-Western.
• Intermediate Public Economics, J. Hindriks and G.D. Myles, 2013(2e), 952pp., MIT Press.

A. Theory:

1. Introduction: Taxation Theory and Practice
2. Positive Analysis (Equity): Tax Incidence Note
   (Rosen-Gayer book: P313, P314, P315, P316, P317, P318, P319, P320, P321)
3. Positive Analysis (Efficiency): Excess Burden Note
   (Video) EB_Definition
4. Normative Analysis: Optimal Taxation Note
   Midterm Exam

B. Practice:

1. Budget Deficit and Government Debt Note
   
2. Fiscal Federalism: Local Government Finance Note | Video1 | Video2 | Video3
3. Personal Income Tax Note
4. Consumption/Property Tax Note
   Final Exam: Here

Here

School year: 2017 | 2018 | 2019_Fall | 2019_Spring | 2020

 Reference Sites 

• Laws and Regulations DataBase: 全國法規資料庫