第1週
Lecture 1: Economics of Taxation: Theoretical Framework and Policy Perspectives

第2週
Lecture 2: Taxation and Efficiency: The Measure of Excess Burden

第3週
Lecture 3: Taxation and Equity: The Benchmark of Tax Incidence

第4週
Lecture 4: Optimal Commodity Taxation: The Ramsey Rule

第5週
Lecture 5: Optimal Income Taxation

第6週
Lecture 6: Tax Administration: Tax Evasion and Tax Avoidance

第7週
No class

第8週
Lecture 7: Tax Compliance – Tax Filing and Reporting

第9週
Midterm exam

第10週
Lecture 8：Taxation on Labor Income/ Welfare Transfer and Work Incentive

第11週
Lecture 9/A：Taxation of Savings Lecture 9/B：Taxation of Capital Gains

第13週
Lecture 10/A: Individual Income Taxation; Lecture 10/B: Alternative Minimum Taxation

第14週
富民經濟的稅改主軸

第15週
遺產與贈與稅制改革之重新構思

第16週
Financial and Economic Policies in Times of Crisis

第17週
Tax reform

第18週
final exam