《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.pku.edu.cn
课程介绍：
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 responses to taxation: labor supply and taxable income 1.2 Taxation and efficiency, tax avoidance and evasion 1.3 Application to China 2. Expenditure
2.1 Social security
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 responses 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 Experiment” NBER Working Paper 5023.
Eissa, Nada (1996). Labor Supply and the Economic Recovery Tax Act of 1981. In Empirical
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Foundations of Household 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, Vol. 103, No. 3, June, pp. 551-72.
Meyer, Bruce and D. Rosenbaum (2001), “Welfare, the Earned Income Tax Credit, and the
Labor Supply of Single Mothers”, Quarterly Journal of Economics, 116 (3), 1063-1114. Salanie, Bernard. The Economics of Taxation, MIT press, 2003. Chapter 2 “Distortions and
Welfare losses”
Feldstein, Martin (1999). Tax Avoidance and the Deadweight Loss of the Income Tax, Review
of Economics and Statistics, Vol. 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, Vol. 108, No. 2, April, pp. 352-378.
1.2 Taxation and efficiency, tax avoidance and evasion The Economics of Taxation, Chapter 1, \
Auerbach, Alan J. and James R. Hines, Jr. (2002). \and Economic Efficiency,\
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, “Measuring Illegal Activity and the Effects of
Regulatory Innovation: Tax Evasion and the Dyeing of Untaxed Diesel.” 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 Chinese
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. \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
Chong-en Bai and Binzhen Wu “Tax Reduction and Household Consumption and Investment
Behavior in Rural Areas” (农业税)
Binzhen Wu and Xin Wang “Consumer Response to the Raise of Personal Income Tax
Deduction” (个人所得税)
Chen, Yuyu, Zongyan He, and Lei Zhang. “The Effect of Investment Tax Incentives:
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Evidence from China's Value-Added Tax Reform” (增值税)
Jing Cai, Ann Harrison “The 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
Enterprises Using Differential Timing of a Chinese 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 Based on the Enterprise Income Tax Reform” (企业所得税)
2. Expenditure 2.1 Social security
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, “Adverse Selection in Insurance Markets: Policyholder
Evidence from the U.K. Annuity Market,” Journal of Political Economy. 112 (2004), 183-208.
Gruber, Jon and David Wise, “Social Security Programs and Retirement around 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 Household 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 Purchase Health Insurance:
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公共经济学-北京大学国家发展研究院
