一、課程簡介:

二、先修課程:

三、參考書目:
目標: 租稅是政府最重要的財源，本課程應用經濟分析方法討論租稅理論與制度。內容: (1)租稅概論: 主題包含租稅與效率、誘因、公平、穩定經濟等面向；(2)租稅各論: 探討所得稅、法人稅、財產稅、營業稅、支出稅、環境稅、電子商務課稅、未來稅制發展等。

指定與參考教材:

Anderson, J. E. (2003), Public Finance, Houghton Mifflin.
James, S. (ed.)(2002), Taxation: Critical Perspectives on the World Economy, Vol. I-IV, Routledge. (James)
Krause-Junk, G. (Hrsg.) (1998), Steuersystem der Zukunft, Schruften des Vereins fúr Socialpolitik, Duncker & Humblodt, Berlin. (K-J)
Musgrave, R. A., and P. B. Musgrave (1989),Public Fnance in Theory and Practice, 5th ed McGraw Hill, International edition. (MM)
Slemrod, J. (ed.)(1999), Tax Policy in the Real World, Cambridge University Press.
Zodrow, G. R. And P. Mieszkowski (eds.)(2002), United States Tax Reform in the 21st Century, Cambridge University Press.

行政院財政改革委員會財稅改革結論報告。www.mof.gov.tw
其餘文獻資料另行補充指定分發


大綱進度 (暫定)

1.2/25 課程介紹、文獻簡介
導論: 課稅之需要性、定義與分類


2.3/4 租稅概論: 租稅與公平 (Anderson, J. E. ,2003)
公平原則、水平公平、垂直公平
R. Musgrave in James, Vol.1, pp.200-214.


3.3/11 (續)


4.3/18租稅歸宿 (Anderson, 2003)
租稅超額負擔、要素稅負、勞動供給、通貨膨脹、經濟成長效果


5.3/25 (續)


6. 4/1 租稅負擔與效率 (Anderson, 2003)
最適租稅、投資決策、租稅中立性
James Alm(1996) in James, Vol 1,pp.238-257. Chr. Heady(1993) in James, Vol.1, pp.258-286.

Hubbard, R. G., “On the Use of ‘Distribution Tables’ in the Tax Policy Process,” in Slemrod, J. (ed.)(1999), pp.293-303.

Engen, E. And J. Skinner, “Taxation and Economic Growth,” in Slemrod, J. (ed.)(1999), pp.305-330.

7.4/8租稅各論
兩稅合一(Integration of Personal and Corporate Income Tax)、最低稅負制度(Alternative Minimum Tax, AMT): 個人所得稅、法人(營利事業)所得稅

Gravelle, J. G., “The Corporate Income Tax: Economic Issues and Policy Options,” in Slemrod (ed.) (1999), pp.15-25.
Sørensen, P. B., “Changing Views of the Corporate Income Tax,” in in Slemrod (ed.) (1999), pp.27-42.


8.4/15 (續)


9.4/22支出稅、流通稅
支出稅: N Kaldor, in James,Vol.4,pp.92-97.
營業稅

Ginsburg, M. D., “Life under a Personal Consumption Tax: Some Thoughts on Working, Saving, and Consuming in Nunn-Dominici’s World,” in Slemrod (ed.) (1999), pp.77-94.

金融商品課稅


10.4/29環保稅 Wallace Oates, in James,Vol.2,pp.136-146.


11.5/6 電子商務課稅
e-commerce tax; J. B. Hickey in James, Vol.3, pp367- )


12.5/13財產稅


13.5/20國際租稅協調
全球化與租稅Tanzi；Schreibe in K-J, pp.11-88.
租稅調和 (如歐盟)

Grubert, H. And T. S. Newlon,”The International Implications of Comsumption Tax Proposals,” in Slemrod (ed.) (1999), pp.111-139.

租稅服從、租稅倫理(逃稅)、

14.5/27 期末報告

15.6/3 期末報告

16.6/10 期末報告

17.6/17 期末報告



其餘文獻報告另行指定分發使用。

◎ 學期前半以講述為主，後半學期以報告及討論為主。

◎ 評分：出席20%、指定文獻報告25%、期末報告(口頭及書面)55%