《公共财政学》教学大纲
北京大学国家发展研究院研究生课程
2013年春季学期
上课时间：每周四7－9节（15：10－18：00）
上课地点：理教314
任课教师：李力行
联系方式：lilixing@ccer.
课程介绍：
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本课程为研究生专业课，要求选课同学具有微观经济学和计量经济学背景。本课程将介绍公共财政学的基本理论和分析工具，并以实证分析为基础，重点讨论个人和公司税收的经济效果、财政联邦主义理论及其在中国的应用、以及中国财政税收制度下的地方政府行为等题目。
考核方式：
20%-出勤与课堂参与；
25%-文献报告（1-2次）；
25%-审稿报告（1篇）；
30%-研究计划（学期结束后一个月以内提交）
课程提纲：
1. Taxation
1.1 Behavioral respons to taxation: labor supply and taxable income
1.2 Taxation and efficiency, tax avoidance and evasion
1.3 Application to China
十二月英语2. Expenditure
pf是什么意思2.1 Social curity
2.2 Other public insurances
2.3 Public goods, education, and program evaluation
3. Fiscal institution and economic development
3.1 Economic theory of federalism
3.2 Fiscal decentralization in China
3.3 Interaction of fiscal and political system, local governance
阅读材料：
1. Taxation
1.1 Behavioral respons to taxation: labor supply and taxable income
Macurdy, Thomas (1992). Work Disincentive Effects of Taxes: A Reexamination of Some Evidence, American Economic Association Papers and Proceedings, May, pp. 243-49. Eissa, Nada (1995) “Taxation and Labor Supply of Married Women: The Tax Reform Act of 1986 as a Natural Experimen
t” NBER Working Paper 5023.
Eissa, Nada (1996). Labor Supply and the Economic Recovery Tax Act of 1981. In Empirical弗吉尼亚联邦大学
Foundations of Houhold Taxation, Chapter 1, M. Feldstein and J. Poterba, eds.
University of Chicago Press. (And Comment by James J. Heckman)
Feldstein, Martin (1995). The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act, Journal of Political Economy, V ol. 103, No. 3, June, pp. 551-72.
Meyer, Bruce and D. Ronbaum (2001), “Welfare, the Earned Income Tax Credit, and the Labor Supply of Sin gle Mothers”, Quarterly Journal of Economics, 116 (3), 1063-1114. Salanie,Bernard. The Economics of Taxation, MIT press, 2003. Chapter 2 “Distortions and Welfare loss”
Feldstein, Martin (1999). Tax Avoidance and the Deadweight Loss of the Income Tax, Review of Economics and Statistics, V ol. 81, No. 4, November, pp. 674-80.
Goolsbee, Austan (2000). What Happens When You Tax the Rich? Evidence from Executive Compensation, Journal of Political Economy, V ol. 108, No. 2, April, pp. 352-378.
1.2 Taxation and efficiency, tax avoidance and evasion
The Economics of Taxation, Chapter 1, "Tax Incidence."
天国的森林Auerbach, Alan J. and James R. Hines, Jr. (2002). "Taxation and Economic Efficiency,"
cia是什么意思
Handbook of Public Economics, v3, Chapter 21, pp. 1349-61.
La Porta, R. and A. Shleifer, 2008, “The Unofficial Economy and Economic Development.”
Brookings Papers on Economic Activity.
Marion, J. and E. Muehlegger, 2008, “Me asuring Illegal Activity and the Effects of Regulatory Innovation: Tax Evasion and the Dyeing of Untaxed Diel.” Journal of Political Economy, 116(4), 633-666.
Desai, M., Dyck A. and Zingales, L., 2007, “Theft and Taxes.” Journal of Financial Economics, 84(3), 591–623.
Fisman, Raymond and Shang-Jin Wei, 2008. “Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China”, Journal of Political Economy.
Cai H. and Q. Liu, 2009, “Competition and corporate tax avoidance: evidence from Chine industrial firms”, Economic Journal, 119, 764-795.
马光荣、李力行，“政府规模、地方治理与企业逃税”, 《世界经济》2012年第6期
1.3 Application to China
Wong, Christine and Richard Bird, 2008. "China's Fiscal System: A Work in Progress." In Loren Brandt and Thomas Rawski, China’s Great Economic Transformation. New York: Cambridge University Press.
Ahmad, Ehtisham, “Taxation Reforms and the Sequencing of Intergovernmental Reforms in China: Preconditions for a Xiaokang Society,” in Public Finance in China: Reform and Growth for a Harmonious Society, edited by Jiwei Lou and Shuilin Wang, World Bank, 2008
新gre题型Chong-en Bai and Binzhen Wu “Tax Reduction and Houhold Consumption and Investment Behavior in Rural Areas” (农业税)
Binzhen Wu and Xin Wang “Consumer Respon to the Rai of Personal Income Tax Deduction” (个人所得税)
Chen, Yuyu, Zongyan He, and Lei Zhang. “The Effect of Investment Tax Incentives:
Evidence from China's Value-Added Tax Reform” (增值税)
Jing Cai, Ann Harrison “T he Value-Added Tax Reform Puzzle” NBER working paper 17532(增值税)
聂辉华、方明月和李涛，《增值税转型对企业行为和绩效的影响——以东北地区为例》，《管理世界》，2009第5期(增值税)
Li, Zhigang “Measuring the Impact of Profit Taxes on the Productivity of State-Owned Enterpris Using Differential Timing of a Chine Tax Reform”(企业所得税)
Estelle Dauchy “The Impact of Tax Incentives for High-Tech and R&D Activities in China: An Empirical Estimation Bad on the Enterpri Income Tax Reform” (企业所得税) 2. Expenditure
2.1 Social curity
Diamond, Peter, 1977. “A Framework for Social Security Analysis,” Journal of Public Economics, 8, 275-298.
Feldstein, Martin, “The Optimal Level of Social Security Benefits,” Quarterly Journal of Economics, 100 (May 1985), 300-320.
Finkelstein, Amy and James Poterba, “Adver Selecti on in Insurance Markets: Policyholder Evidence from the U.K. Annuity Market,”Journal of Political Economy. 112 (2004), 183-208.
Gruber, Jon and David Wi, “Social Security Programs and Retirement a round the World,”
NBER Working Paper 6134.
Krueger, Alan and Jorn-Steffen Pischke, “The Effect of Social Security on Labor Supply: A Cohort Analysis of the Notch Generation,” Journal of Labor Economics, 10 (1992), 412-437.
Feng, Jin, Lixin He and Hiroshi Sato, 2011 “Public Pension and Houhold Saving: Evidence from China.” Journal of Comparative Economics.
Zhigang Li “Estimating the Incidences of the Recent Pension Reform in China: Evidence from 100,000 Manufacturers”
Feldstein, Martin. “Social Security Reform in China,” NBER Working Paper 6794. Also in China Economic Review, 10 (1999).
Qian, Jiwei “Health Financing Reform and Fiscal Decentralization”
Public Finance in China: Reform and Growth for a Harmonious Society edited by Jiwei Lou and Shuilin Wang, World Bank, 2008. Part VI.
2.2 Other public insurances
Meyer, Bruce. “Unemployment Insurance and Unemployment Spells,” Econometrica, 58 (July 1990), 757-782.
Chetty, Raj “Moral Hazard versus Liquidity and Optimal Unemployment Insurance,” Journal of Political Economy, 116 (2008), 173-234.
Bound, John. “The Health and Earnings of Rejected Disability Insurance Applicants,”
American Economic Review, 79 (1989), 482-503.
Gruber, Jon. “Disability Insurance Benefits and Labor Supply,” Journal of Political Economy, 108 (2000), 1162-1183.
Gruber, Jon and Jim Poterba, “Tax Incentives and the Decision to Purcha Health Insurance:
Evidence from the Self-Employed,” Quarterly Journal of Economics, 109 (1994), 701-733.
Manning, Will et al, “Health Insurance and the Demand for Medical Care: Evidence from a Randomized Experiment,” American Economic Review, 77 (1987), 251-277.
Cutler, David and Jon Gruber, “Does Public Insurance Crowd Out Private Insurance?”
jingbaQuarterly Journal of Economics, 111 (1996), 391-430.
2.3 Public goods, education, and program evaluation
Samuelson, Paul. “The Pure Theory of Public Expenditure,” Review of Economics and Statistics, Nov. 1954, 387-389.
Andreoni, James. “An Experimental Test of the Public Goods Crowding Out Hypothesis,”
American Economic Review, December 1993.
Chay, Kenneth and Michael Greenston e, “The Impact of Air Pollution on Infant Mortality: Evidence from Geographic Variation in Pollution Shocks Induced by a Recession”
Quarterly Journal of Economics, 118 (2003), pp. 1121-1167.
Angrist, Josh and Alan Krueger, “Does Compulsory School Attendanc e Affect Schooling and Earnings?” Quarterly Journal of Economics, 106 (1991), 979-1014.
Card, David and Alan Krueger (1992) “Does School Quality Matter? Returns to Education and the Characteristics of Public Schools in the United States. ”Journal of Political Economy.
Duflo, Esther. “Schooling and Labor Market Conquences of School Construction in Indonesia: Evidence from an Unusual Policy Experiment,” American Economic Review,
product
91 (2001), 795-813.
Hoxby, Caroline. “How Teachers’ Unions Affect Education Production,” Quarterly Journal of Economics, 111 (1996), 671-718.
Banerjee, Abhijit and Esther Duflo, Poor Economics: A Radical Rethinking of the Way to Fight Gloabal Poverty, Public Affairs, 2011.
3. Fiscal institution and economic development
3.1 Economic theory of federalism
Tiebout, Charles. “A Pure Theory of Local Public Expenditures,” Journal of Political Economy, 1956, 416-424.
bigbang回归Oates, Wallace and Robert Schwab, “Economic Competition among Jurisdictions: Efficiency Enhancing or Distortion-Inducing?” Journal of Public Economics, (1988), 333-354. Weingast, Barry, (1995). “The Economic Role of Political Institutions: Market-Prerving Federalism and Economic Development,” Journal of Law and Economic Organization, 11, 1–31.
Oates, Wallace, 2005. Toward A Second-Generation Theory of Fiscal Federalism, International Tax and Public Finance, 12, 349–373
Besley, Tim and Stephen Coate, “Centralized versus Decentralized Provision of Local Public Goods: A Political Economy Analysis” Journal of Public Economics, 87 (2003), pp.
2611-2637.
Libman, Alexander 2010, “Constitutions, Regulations, and Taxes: Contradictions of Different Aspects of Decentralization” Journal of Comparative Economics, 38(4) 395-418.
Sonin, Konstantin 2010, “Provincial Protectionsim.” Journal of Comparative Economics, 38.
3.2 Fiscal decentralization in China
Qian, Yingyi and Gerald. Roland. (1998). “Federalism and the Soft Budget Constraint,”
American Economic Review, 88, 1143–1162.
Qian, Yingyi and B. R. Weingast. (1997). “Federalism as a Commitm ent to Prerving Market Incentives,” Journal of Economic Perspectives, 11, 83–92.
Enikolopov, Ruben and Ekaterina Zhuravskaya, 2007. “Decentralization and political institutions.”Journal of Public Economics, V olume 91, Issues 11-12
Jin, Hehui; Yingyi Qian and Barry Weingast, 2005. "Regional Decentralization and Fiscal Incentives: Federalism, Chine Style." Journal of Public Economics, 89(9-10), pp.
1719-1742.
Cai, Hongbin and Daniel Treisman, 2006. “Did Government Decentralization Cau China’s Economic Miracle.” World Politics, 58:505-535
Cai, H., and D. Treisman. 2005. “Does competition for capital discipline governments?
Decentralization, globalization and public policy?”American Economic Review 95 (3): 817-830
Public Finance in China: Reform and Growth for a Harmonious Society. Part I and II. Gordon, Roger and Wei Li, 2012. “Provincial and Local Government in China: Fiscal Institutions and Government Behavior.”in Capitalizing China, edited by Joph Fan, Randall Morck and Bernard Yeung (NBER Working Paper 16694).
Gordon, Roger and Wei Li, 2005. "Taxes and Economic Growth in China," in Critical Issues in China's Growth and Development, edited by Yum Kwan and Eden Yu, pp. 22-40 Han, Li and James Kung (2010) “Urbanizing China: The Changing Fiscal Incentives of Local Governments.” Manuscript, HKUST.
陶然、陆曦、苏福兵、汪晖，“地区竞争格局演变下的中国转轨：财政激励和发展模式反思—对改革30年高增长的政治经济学再考察和来自“土地财政”视角的证据”《经济研究》2009年第7期
Public Finance in China: Reform and Growth for a Harmonious Society. Part III.
尹恒、朱虹，“县级财政生产性支出偏向研究”，2011.《中国社会科学》，1，88-101。范子英、张军,“
粘纸效应：对地方政府规模膨胀的一种解释”，《中国工业经济》2010-12 Zhigang Li “Agglomeration and Tax Competition: Evidence from China”
郭杰、李涛，中国地方政府间税收竞争研究———基于中国省级面板数据的经验证据《管理世界》2009年第11期
冯兴元，《地方政府竞争》，译林出版社2010
Xu, Chenggang, 2011. The Fundamental Institutions of China’s Reforms and Development, Journal of Economic Literature, 49(4): 1076-1151.
3.3 Interaction of fiscal and political system, local governance
Blanchard, Olivier and Andrei Shleifer, 2001. "Federalism with and without Political Centralization: China Versus Russia." IMF Staff Paper, 48, special issue: 171-179.
Li, Hongbin and Li-An Zhou, 2005. "Political Turnover and Economic Performance: The Incentive Role of Personal Control in China." Journal of Public Economics, 89(9-10), pp.
1743-1762.
