週次 |
日期 |
單元主題 |
第1週 |
2/21 |
Lecture 1: Economics of Taxation: Theoretical Framework and Policy Perspectives |
第2週 |
2/28 |
Holiday |
第3週 |
03/07 |
Lecture 1/2: Theoretical Framework of Welfare Economics
& Lecture 2: Taxation and Efficiency: The Measure of Excess Burden |
第4週 |
3/14 |
Lecture 3:
Taxation and Equity: The Benchmark of Tax Incidence
|
第5週 |
3/21 |
Lecture 4: Optimal Commodity Taxation: The Ramsey Rule
|
第6週 |
3/28 |
Lecture 5: Optimal Income Taxation: Efficiency versus Equity
|
第7週 |
4/04 |
Holiday |
第8週 |
4/11 |
Lecture 6: Tax Underreporting: Tax Evasion and Enforcement
|
第9週 |
4/18 |
Lecture 7: Tax Non Filing: Searching for Ghosts and Underground Economy
|
第10週 |
4/25 |
Midterm |
第11週 |
5/02 |
Lecture 8: Taxation of Labor Income: Payroll Taxes |
第12週 |
5/09 |
Lecture 9: Taxation of Capital Income: Capital Gains Taxes
|
第13週 |
5/16 |
Lecture 10: Taxation of Wealth Transfer: Estate and Gift Taxes
|
第15週 |
5/30 |
Lecture 11: Individual Income Taxation
|
第16週 |
6/06 |
Lecture 12: Corporate Income Taxation
|
第17週 |
6/13 |
Lecture 14: Tax Reform: Policy Perspectives and Limitations
|