|
週次 |
日期 |
單元主題 |
|
第1週 |
9/14 |
Lecture 1: Economics of Taxation: Theoretical Framework and Policy Perspectives
|
|
第2週 |
9/21 |
Lecture 2: Taxation and Efficiency: The Measure of Excess Burden |
|
第3週 |
9/28 |
Lecture 3: Taxation and Equity: The Benchmark of Tax Incidence |
|
第4週 |
10/05 |
Lecture 4: Optimal Commodity Taxation: The Ramsey Rule |
|
第5週 |
10/12 |
Lecture 5: Optimal Income Taxation |
|
第6週 |
10/19 |
Lecture 6: Tax Administration: Tax Evasion and Tax Avoidance |
|
第7週 |
10/26 |
No class |
|
第8週 |
11/02 |
Lecture 7: Tax Compliance – Tax Filing and Reporting |
|
第9週 |
11/09 |
Midterm exam |
|
第10週 |
11/16 |
Lecture 8：Taxation on Labor Income/ Welfare Transfer and Work Incentive |
|
第11週 |
11/23 |
Lecture 9/A：Taxation of Savings
Lecture 9/B：Taxation of Capital Gains |
|
第13週 |
12/07 |
Lecture 10/A: Individual Income Taxation;
Lecture 10/B: Alternative Minimum Taxation |
|
第14週 |
12/14 |
富民經濟的稅改主軸
|
|
第15週 |
12/21 |
遺產與贈與稅制改革之重新構思 |
|
第16週 |
12/28 |
Financial and Economic Policies in Times of Crisis |
|
第17週 |
1/04 |
Tax reform(1/11 final exam) |