1、復旦大學程教學大綱 比較財學課程代碼355.005.1編寫時間2005.7課程名稱英文名稱比較財政學Comparative Public Finance: Advanced Topics學分數(shù)3周學時3任課教師*張晏開課院系*經(jīng)濟學院預修課程課程性質(zhì)：經(jīng)濟學院財政學專業(yè)選修課程。公共財政學、微（宏）觀經(jīng)濟學教學目的：了解國內(nèi)外公共經(jīng)濟學有關(guān)領(lǐng)域的最新研究進展，比較國內(nèi)外公共政策及其績效的 差異，結(jié)合中國政治、經(jīng)濟、文化、體制環(huán)境的特點，探討公共財政學理論對中國的適 用性，同時培養(yǎng)學生文獻查找、英文文獻閱讀和公共經(jīng)濟學論文寫作的能力。課程基本內(nèi)容簡介：作為財政學高年級專業(yè)選修課，本課程將以專題的

2、形式講授公共經(jīng)濟學若干領(lǐng)域的 內(nèi)容，通過選讀國外重要經(jīng)濟學期刊的某些文章，介紹政府規(guī)模、公共品供給、稅收與 公共支出理論、財政分權(quán)理論和公共選擇理論的最新理論研究和政策實踐成果。基本要求：學生需完成一定的文獻閱讀，并積極參與課堂討論；按時完成符合老師要求的課程 論文。教學方式:教師講授；經(jīng)典文獻、案例課堂討論；學生讀書報告教材和教學參考資料：作者相關(guān)文章相關(guān)文章相關(guān)文章教材名稱Journal of Economic LiteratureJournal of EconomicPerspectiveJournal of Public Economics出版社American EconomicAss

3、ociationAmerican EconomicAssociation出版年月彼得 M 杰遜 主郭慶旺 劉立 楊 共部門經(jīng)濟學前沿問題 譯中國稅務(wù)出版社 年 月楊志勇比較財政學復旦大學出版社 年 月教師教學、科研情況簡介和主要社會兼職：見經(jīng)濟學院教師主頁、中國經(jīng)濟研究中心網(wǎng)站。教學內(nèi)容安排：Calendar Readings（第 1 周）1. 導論：公經(jīng)濟學的研歷史與狀1.1 公共濟的究狀1.2 中國共濟研的展史1.3 “比”含Laffont, “Public economics yesterday, today and tomorrow” 86, 327-334.Feldstein, Ma

4、rtin, “The transformation of public research: 2000” of Public 86, 319-326.Boadway, “Public economics policy ”, Canadian Journal of Economics 30, 753-772.楊志勇較政學 2 章 節(jié)、結(jié)束語。（第 2 周）2. 政治體制政府規(guī)模與府的作2.1 政府模史變跨比2.2 政府長原：際較2.3 未來趨：府能政大討論： 年以來的中國政府規(guī)模Dar, A. and Sal Amir Khalkhali, 2002, “ factor accumulation,

5、 growth: from , Modeling Guseh, “Government Size and Economic Growth in Developing Countries: A Political-Economy Framework Macroeconomics Alesina, Alberto and Wacziarg, 1998, “Openness, country size and government , 69, 305-321.Borcherding, “The of A Evidence ” Public Economics 28, Persson, and G.

6、Tabellini, 2001, Political and Public Finance In Handbook Public Economics. 3. by A. Auerbach, and Amsterdam: North 1549-1660.（第 3 周）3. 公共品理3.1 實驗濟與共供3.2 公共供模比：例析3.3 私有討論：中國國有資產(chǎn)管理Bortolotti, Fantini, and Domenico 2004, “Privatisation around the world: evidence from panel data, Journal Noiset, Luc, 1

7、995, “Pigou, Tiebout, Property Taxation, the of , Journal Urban Economics 38, 312-316.Abe, Naohito, “Poverty trap and growth with public goods, Economics Letters 47, 361-366. Boadway, Masayoshi Hayashi, “Country size and the provision of publicgoods” European Journal of Political Economy 15, 619-638

8、.（第 4 周）4. 稅制改革最優(yōu)稅收理4.1 稅收經(jīng)增4.2 稅收制較稅改4.3 最優(yōu)收論 R. N. Stern, 1993, and of Economic Literature XXXI, 762 Lee, Roger Gordon, “Tax structure and growth Journal Public Economics 89, Altig, David, Alan Auerbach, J. Kotlikoff, Kent Jan Walliser, 2001, Fundamental Tax the United States American Economic Rev

9、iew 91, 574-595.（第 5 周）國慶放假_（第 6 周）5. 稅收執(zhí)行地下經(jīng)濟5.1 稅收行5.2 逃稅為析5.3 地下濟Andreoni, Erard Feinstein, “Tax Compliance, of Economic Literature 818-860.Scharf, Kimberley A., “International Capital Tax Evasion and the Foreign Tax Credit Puzzle , The Canadian Journal 34, （第 7 周）6. 公共支出論6.1 公共出構(gòu)較6.2 公共出經(jīng)增6.3 發(fā)展

10、國的優(yōu)共出策Feldstein, W. Elmendorf, 1990, ment and Private Sector Behavior Revisited: Comment, The American 80, 589-599.Biffen, 1980, “Management and Control Public Expenditure: Address, of Research Society 31, 1059-1061.Zhang, and Zou, “The growth impact of intersectoral and intergovernmental allocation

11、 of public expenditure: With applications to China India China Economic pp. and Magnus Henrekson, 2001, “Growth effects of government expenditure and taxation in rich countries, European Economic Review 45, Del Alfredo Erasmo Papagni, 2001, “Public expenditure, corruption, economic growth: the case

12、of Italy, Journal Political 17, （第 8 周）7. 債務(wù)7.1 赤字模發(fā)歷7.2 赤字經(jīng)、治體原7.3 發(fā)展國的政字Woo, Jaejoon, 2003, “Economic, political, and institutional determinants of public deficits 87, S. and David “Fiscal deficits and growth in developing countries”, Public Economics 89, Poterba, Crises: Natural Experiments for S

13、tudying Effects of Journal of Political Economy 102 (August 1994): 799-821.（第 9 周）8. 財政決策公共選擇與政治經(jīng)學8.1 公共政公選： 與 Buchanan 的比較8.2 投票型選機討論：中國鄉(xiāng)鎮(zhèn)民主Alesina, A., D. Rodrik. Distributive Politics and Economic Growth. (May 1994): 465-490.Romer, T., Voters Budget Maximizers: Referenda. Economic Inquiry 556-578

14、.（第 10、11 周）9. 財政決策、共選擇新政治經(jīng)濟9.1 官僚政家公選9.2 腐敗尋與政策9.3 預算度公選意9.4 財政策制國較中的治度財政公選討論：中國的體制外財政Banerjee, A Theory of of 112 Besley, T., A. Case. and Policy Choices: Empirical from United States. Journal Economic Literature 7-73. W. Bureaucrats Politicians. of Law 18 617-643.Romer, T., and H. Bureaucrats ver

15、sus On Political Economy of Allocation by Direct 563-588.Roubini, N., and J. Sachs. Political of Deficits Industrial Economic Review 903-933.Shleifer, A., and R. Vishny. Journal 599-618. Treisman, D., The causes of Journal of Economics 76, 399 楊志勇較政學 4 章 節(jié)、第 章第 3 節(jié)（第 12 周）10. 財政分權(quán)理：政間財政關(guān)系 財政分與濟長理與證

16、財政分實經(jīng)國比 財政分的問：球視Oates, 1999, “An on fiscal federalism, Journal Economic Literature 1120-1149.Oates, 2001, “Fiscal and Union: Regional Science 陳抗，A.L. 和清揚，政集權(quán)與地方政府行為變從援助之手到攫取之手 經(jīng)濟學（季刊 2 卷第 。張晏、龔六堂，稅制改革、財政分權(quán)與中國經(jīng)濟增長（刊2005 年 10 月（第 13 周）11. 財政分權(quán)理：財競爭 稅收競與共務(wù)爭 FDI 國際動與政爭 收入再配中的籍度 我國中和方府財競行Srensen, Birch,

17、2004, “International tax coordination: regionalism versus globalism, 88, 張晏、夏紀軍，2005：稅收競爭文獻綜述：兼對我國地方政府競爭行為的思考。（第 14 周）12. 轉(zhuǎn)移支付 轉(zhuǎn)移支與平 我國轉(zhuǎn)支的向效和平義 轉(zhuǎn)移支體設(shè) Martin, 2004, “Local public works and intergovernmental transfers under asymmetricinformation, Journal of Public Economics 馬拴友、于紅霞2003移付與地區(qū)經(jīng)濟收斂究2003 年 3 期。（第 15 周）13. 公共政策經(jīng)比較 經(jīng)濟學經(jīng)學與共策 公共投績的際較 公共投模的際較Crihfield, John Therese J. McGuire, 1997, “Infrastructure, economic development, and public policy Regional Economics