課程資料

發展願景

傳揚中華文化，促進跨領域創新，與時精進，邁向國際
It is our objective to promote Chinese culture, enhance cross-disciplinary innovation, seek constant advancement, and embrace global community.

辦學宗旨

秉承質樸堅毅校訓，承東西之道統，集中外之精華，研究高深學術, 培養專業人才，服務社會，致力中華文化之發揚, 促進國家發展.
Based on our motto—“Temperament, Simplicity, Strength, and Tenacity,” “inheriting the merits of the East and the West” and “absorbing the essence of Chinese and foreign cultures,” we make it our mission to pursue advanced research, develop professional talents, serve the society, promote Chinese culture and support national development.

校教育目標
校基本素養
校核心能力

院教育目標

全球化與兩岸發展
著眼本土與國家社會發展
公共政策與永續發展
跨領域研究與科際整合

系教育目標

培育學術研究人才
培育政府公職人才
培育企業服務人才
培育教育與相關專業人才

系核心能力

經濟學專業素養與市場分析能力
統計資料處理與判讀能力
經濟理論與跨領域的統合能力
基本外語能力
文書與口語表達能力
團隊合作與自我管理能力

課程目標

本課程主要目標在於使初學者認識公共經濟學所牽涉的學理概念及分析方法，進而能夠觀察民主社會中政府如何干預市場經濟，及適應公職人員考試。本課程結合理論與國內的政策實例，使初學者產生興趣。在分析方法上，授課老師將使用圖形與簡單的數學，配合個體經濟學的基本概念，期使初學者有直覺上的了解。

課程能力

經濟學專業素養與市場分析能力 (比重 30%)
統計資料處理與判讀能力 (比重 10%)
經濟理論與跨領域的統合能力 (比重 30%)
基本外語能力 (比重 10%)
文書與口語表達能力 (比重 10%)
團隊合作與自我管理能力 (比重 10%)

課程概述

公共經濟學(又稱為財政學)主要研究如何經由政府的公共政策(支出及稅制)來使社會資源有效配置，使人民所得公平分配，進而提高全社會的福立利水準。 本課程主要目標在於使初學者認識公共經濟學所牽涉的學理概念及分析方法，進而能夠觀察民主社會中政府如何干預市場經濟。 本課程結合理論與國內的政策實例，使初學者產生興趣。 在分析方法上，授課老師將使用圖形與簡單的數學，配合個體經濟學的基本概念，期使初學者有直覺上的了解。
Objectives of the Course
Economics of the public sector is the field of economics that studies government activities and the alternative means of financing government expenditures. The goal of the course is to help the student understand the impact of government expenditures, regulations, taxes, and borrowing on incentives to work , invest. and special income. The course thus develops principles for understanding the role of government in the economy and its impact on resource use and the well-being of citizens.

授課內容

本課程探討的主軸有二：一、採用個體經濟學的理論與分析架構，探討公共部門的經濟活動對社會資源「配置效率性」(allocative efficiency)和所得「分配公平性」(distributive equity)所「會」(will)產生的「實證(際)」影響─「實證分析」(positive analysis)。二、根據福利經濟學的判定標準，探討欲提昇社會資源配置效率性及所得分配公平性，公共部門所「應該」(should, ought to)採取的「規範」措施─「規範分析」(normative analysis)。
因此，福利經濟學將是本課程首要探討的重點。隨後，我們將根據「柏萊圖最適境界法則」(the principle for a Pareto optimum)，依序探討「市場失靈」(market failure)、政府活動的規範經濟判定標準、「次優理論與政策」(second-best theorem and policy)、公共政策評估之福利準則等問題。
政府的經濟活動可概分為二：一為「公共支出」(public expenditures)，二為「公共收入」(public revenues)。因此，介紹完福利經濟學的相關理論及其政策意涵後，本課程所要介紹的是公共支出的實證與規範分析；其中主要包含「外部性」(externalities)理論、「公共財」(public goods)理論、「公共選擇」(public choice)理論、「公共部門供給」(public sector supply)理論、「政府成長」(government growth or public expenditure growth)理論、地方財政理論等課題。
介紹完公共支出理論後，本課程所要介紹的是公共收入的實證與規範分析。其中，公共收入的實證分析主要包含「租稅轉嫁」(tax shifting)與「課稅的超額負擔」(excess burden of taxation)等課題；公共收入的規範分析則涵蓋「最適課稅法則」(rules of optimal taxation)、「中立性課稅」(neutral taxation)，以及「租稅累進」(tax progressivity) 對勞動供給與所得分配之影響等課題。

This is an undergraduate level course in "the theory of public expenditures and revenues" or "the theory of the role of government" in an economy that is largely market directed.  As such, it is a course in applied microeconomics.  Nevertheless, public economics is perhaps the most confusing sub-discipline in economics because it is most intimately connected with "public policy considerations"—with "normative statements" about "what is good" and hence "what ought to be done".  In other words, it also discusses both "what is efficient" and "what is equitable".  As such, it is an economics border country with political science and the other social sciences.  And as we know, the inhabitants of border countries are often confused about who their true masters are.
It is for the above reasons that the course will apply the tools we learned in an undergraduate level price theory course to analyze not only "the likely consequences of actual government taxing and spending activities (i.e., how these activities are or how they work)—positive analysis", but "what these activities ought to be—normative analysis".  In principle, positive analysis does not require "value judgments", because its purpose is "descriptive".  Normative analysis, on the other hand, requires an "ethical framework" because without one, it is impossible for us to "determine/judge" what is good, or equivalently, what is efficient and what is equitable.  Therefore, we will begin our discussion of the theory of public expenditures and revenues with a brief review of the essentials of welfare economics—in order to understand what prescriptions the economist can make as scientist and what statements he must admit are essentially value judgments.
Following that, four fundamental sets of questions are to be covered in the discussion of this course:
(A) What should the government be doing to "correct" the workings of the market when it fails to allocate resources efficiently?
(B) What does the government do, how do voters, politicians and bureaucrats act and what are the consequences?
(C) What does the government tax do and what are the likely effects of government taxations on economic efficiency and income distribution? Essentially, the set of questions will include—
  (1) Who will bear the burden of a tax? : the shifting and the incidence of a  tax
 (2) How will the efficiency of resource allocations be affected by taxes?
(D) How should government be taxing to achieve an efficient and fair outcome? Or equivalently, who should bear the burden of taxes in order to obtain fair and efficient outcomes?

授課方式

以講課為主，發問、討論為輔。考試涉及之教材與內容都會寫在黑板上，請同學務必確實抄寫筆記及討論內容。

評量方式

學期成績以140為滿分基準，其計算如下：
期中考 --------------------------------------------------------------- 50/140
期末考 --------------------------------------------------------------- 50/140
平時考勤、上課態度、及期中考與期末考是否達到最低門檻 -------- 40/140
------------------------------------------------------------------------------------------
學期成績合計-------------------------------------------------------- 140/140 ﹝註：學期成績登錄之最高分，仍以100分為上限﹞

上課用書

（師生應遵守智慧財產權觀念及不得不法影印、下載及散布）
Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press. (雙葉書廊)

參考書目

（師生應遵守智慧財產權觀念及不得不法影印、下載及散布）
Gruber, Johnathan (2005), Public Finance and Public Policy , Worth Publishers. (華泰文化事業公司)
Rosen, Harvey S.  (2002), Public Finance, 6th edition, Richard D. Irwin, Inc. (雙葉書廊)

其他備註

(1) 上學期探討的課題：首先為福利經濟學、市場失靈、政府活動的規範經濟判定標準、次優理論與政策。其次是公共支出理論的外部性理論、公共財理論等課題。
(2)下學期探討的課題：在公共支出理論方面，繼續上學期尚未介紹的公共選擇理論、公共部門供給理論、政府成長理論、地方財政理論等課題。在公共收入理論方面，首先根據「補償變量」(compensating variation)及「對等變量」(equivalent variation)之概念，探討課稅的「福利成本」(welfare cost)─或稱「超額負擔」(excess burden)或「無謂損失」；隨後，依序探討課稅的實証原理與規範原理。

課程需求

要考試

輔導時間

教師聯絡資訊

Email：jff@ulive.pccu.edu.tw
分機：

課程進度

1. 2010/09/15

   I. Introduction to Public Economics 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press.

2. 2010/09/22

   II. Welfare Economics: Introduction, Pareto Criterion (Pareto Improvement or Pareto Superior Move), Hicks-Kaldor Criterion (Potential Pareto Improvement Based on Compensating Principle) 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press.

3. 2010/09/29

   III. The Criteria for a Pareto Optimum 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press.

4. 2010/10/06

   IV. Competitive Equilibrium and Concept of Paretian Optimality 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press.

5. 2010/10/13

   V. The Social Welfare Function   指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press. Rosen, Harvey S.  (2002), Public Finance, 6th edition, Richard D. Irwin, Inc. (雙葉書廊)

6. 2010/10/20

   VI. Market Failure and a Normative Economic Rationale for Government Action (I) 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press. Rosen, Harvey S.  (2002), Public Finance, 6th edition, Richard D. Irwin, Inc. (雙葉書廊)

7. 2010/10/27

   VII. Market Failure and a Normative Economic Rationale for Government Action (II) 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press. Rosen, Harvey S.  (2002), Public Finance, 6th edition, Richard D. Irwin, Inc. (雙葉書廊)

8. 2010/11/03

   VIII. Second Best Theorem and Its Applications to the Positive/Normative Principle of Taxation (I) 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press. Rosen, Harvey S.  (2002), Public Finance, 6th edition, Richard D. Irwin, Inc. (雙葉書廊)

9. 2010/11/10

   ***** MIDTERM !!!

10. 2010/11/17

    IX. Second Best Theorem and Its Applications to the Positive/Normative Principle of Taxation (II) 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press. Rosen, Harvey S.  (2002), Public Finance, 6th edition, Richard D. Irwin, Inc. (雙葉書廊)

11. 2010/11/24

    X. Externalities: Introduction, Pigousian-Marshallian Tax & Subsidy Schemes 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press. Rosen, Harvey S.  (2002), Public Finance, 6th edition, Richard D. Irwin, Inc. (雙葉書廊)

12. 2010/12/01

    XI. Coase Theorem and its Applications 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press.

13. 2010/12/08

    XII. Common Property Resources & Private Ownership of the Factors

14. 2010/12/15

    XIII. Theory of Public Goods: Introduction 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press. Rosen, Harvey S.  (2002), Public Finance, 6th edition, Richard D. Irwin, Inc. (雙葉書廊)

15. 2010/12/22

    XIV. The Pure Theory of Public Expenditures / Samuelsonian Equilibrium 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press. Rosen, Harvey S.  (2002), Public Finance, 6th edition, Richard D. Irwin, Inc. (雙葉書廊)

16. 2010/12/29

    XV. The Voluntary Exchange Theory of Public Goods Based on the Benefit Principle of  Taxation /Lindahl Equilibrium 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press. Rosen, Harvey S.  (2002), Public Finance, 6th edition, Richard D. Irwin, Inc. (雙葉書廊)

17. 2011/01/05

    XVI. The Theory of Public Sector Supply and Government Growth 指定研讀資料 Cullis, John and Philip Jones (1998), Public Finance and Public Choice, 2nd edition, New York: Oxford University Press.

18. 2011/01/12

    ***** FINAL !!! *****