1、名師精編 精品教案公共部門經濟學（雙語） （07115020）課程教案甘行瓊、胡洪曙一、授課對象本課程適用于財政學專業、稅收專業的大三以上學生學習，在學習本課程之前應先學習大學英語、西方經濟學、財政學等課程。課時方面應設置 二、各章學時安排3 學分 51 課時。章 目章名課 時 數Chapter 1 Individuals and Government 5 Chapter 2 Efficiency, Markets, and 5 Governments Chapter 3 Externalities and Government 6 Chapter 4 Public Goods 5 Chapt

2、er 5 Public Choice and the Political 6 Process A exercise Imitation of president or 3 of speech finance minister Chapter 6 Introduction to Government 4 Finance Chapter 7 Taxation, Prices, Efficiency, 4 and the Distribution of Income Chapter 8 Budget Balance and Government 4 Debt Chapter 9 The Theory

3、 of Income Taxation 4 Chapter 10 Fiscal Federalism and State and 5 合計Local Government 51 三、教材使用情況Public Finance: A Contemporary Application of Theory to Policy（第八版），David N. Hyman 著，北京大學出版社，20XX 年 7 月。四、教學手段主要采取講授與案例教學，全部課程采用多媒體。五、參考資料 1Public Finance (第七版 )，Harvey S. Rosen 著，清華大學出版社，20XX 年 8 月。2 Pu

4、blic Finance in Theory and Practice ，Holley H. Ulbrich 年 3 月。六、教學內容安排著，清華大學出版社， 20XXChapter 1 Individuals and Government 教學目標： After studying this chapter, the students should be able to: 名師精編精品教案the trade- off between private 1. Use a production-possibility curve to explain goods and services and g

5、overnment goods and services. 2. Describe how the provision of government goods and services through political institutions differs from market provision of goods and services and how government affects the circular flow of income and expenditure in a mixed economy. 3. Discuss the various categories

6、 of federal, state, and local government expenditures in the United States and the way those expenditures are financed. 內容提要：Public finance is the field of economics that studies government activities and alternative means of financing government expenditures. Modern public finance emphasizes the re

7、lationships between citizens and governments. Government goods and services are supplied through political institutions, which employ rules and procedures that have evolved in different societies for arriving at collective choices. Government goods and services are usually made available without cha

8、rge for their use, and they are financed by compulsory payments (mainly taxes) levied on citizens and their activities. A major goal in the study of public finance is to analyze the economic role of government and the costs and benefits of allocating resources to government use as opposed to allowin

9、g private enterprise and households to use those resources. 重點難點： The allocation of resources between government and private use; The structure of state and local government expenditure; Market failure and the functions of government: how much government is enough? Government transfer payments; Nonm

10、arket rationing. 有關提示： 這一部分是公共部門經濟學的引言部分，應讓學生明白公共部門和私人部門的區別， 以及他們各自是如何配置資源的，另外也要熟悉美國政府支出的增長情況。在這部分內容中主要應使學生對公共部門經濟學有一個感性的認識。課堂設計： 首先和學生講明本章的教學目的和重點、如下問題：難點。 結合教材相關內容提問學生1. Give four examples of government goods or services and discuss how they are distributed to citizens. 2. What is the difference p

11、ayments? 講稿內容：between government purchases and government transfer 1. Individuals, Society and Government a. Public financeis the field of economics that studies government activities and the alternative means of financing government expenditures. b. Governments are organizations formed to exercise

12、authority over the actions of persons who live together in a society and to provide and finance essential services. c. Political Institutions are rules and generally accepted procedures that evolve for determining what government does and how government outlays are financed d. Examples of Political

13、Institutions: Majority rule; Representative government 2. The Allocation between Private and Government Resourcesa. Private: 名師精編 精品教案Food; Housing; Cars; Clothing b. Government: National Defense; Public Schools; Police c. A Production-Possibility Frontier d. Distribution of Government Goods and Ser

14、vices Nonmarket rationing: Prices and willingness to pay those prices are not applicable to goods like national defense. 3. The Mixed Economy: Markets and Politics a. Pure Market Economy Virtually all goods and services are supplied by for-profit private firms. Supply and demand determine price. b.

15、Mixed Economy A mixed economy is one in which government supplies a considerable amount of goods and services and regulates private economic activity. 4. Government Expenditures in the United States a. Government purchases of labor; land; capital b. Government Transfer Payments Welfare; Social Secur

16、ity c. Structure of Federal Government Expenditures Purchases of Goods and Services; Transfer Payments; Grants in Aid to State and Local Governments; Net Interest Paid d. The Structure of State and Local Government Expenditures in the United States Education; Civilian Safety; Transportation; Executi

17、ve, Legislative, and Judicial; Income Security; Health and Hospitals; Recreational and Cultural Activities 5. Financing Government Expenditures in the US a. Taxes: Income (Corporate and Personal); Payroll; Excise; Customs b. State Budget Crunch of 2002 37 states were forced to reduce their budgets.

18、Revenues were typically 10% less than anticipated. States with the most severe deficits: AK, AZ, CA, NY, NC, OK, OR, VA, and WA c. Causes a) Cuts in taxes on business and individuals in the 1990s No sales tax collections on services b) c) Growth in costs of Medicaid d. Implications of a Graying Amer

19、ica Social Security a) In 2008 baby-boomers start to retire and collect b) The ratio of workers to retiree falls e. Medicare Health care inflation is substantially higher than overall inflation f. Medicaid 名師精編 精品教案Increased use of long-term care for baby-boomers 6. How Much Government is Enough? Th

20、e question of how much government is enough is an important one in any society. It is the tradeoff between public and private goods. When government gets bigger, its increased involvement comes at the expense of less private consumption. 課后思考題：1. How does the mechanism for distributing and rationing

21、 most government services differ from that for distributing goods through markets? 2. What is a production-possibility curve? Show how such a curve can be used to explain how private goods and services must be sacrificed to obtain government goods and services. 3. Discuss the trends in government ex

22、penditures and outlays as a percentage of GDP. Chapter 2 Efficiency, Markets, and Governments 教學目標： After studying this chapter, the students should be able to: 1. Discuss the difference between positive and normative economics. 2. Define the efficiency criterion and show the marginal conditions for

23、 efficiency can be used to identify the efficient output of a goods or service. 3. Demonstrate how taxes and subsidies affect incentives and how they can prevent competitive markets from achieving efficient outcomes. 內容提要： Resources are efficiently allocated when the well-being of any one person can

24、not be increased without harming another. This condition is attained when all goods are consumed over any period up to the point at which the marginal social benefit of each good equals its marginal social cost. When prices in competitive markets reflect marginal social costs and benefits, market ex

25、change achieves efficiency. Individuals opposing actions that improve efficiency act rationally. They are simply better of with a larger share of a smaller pie. To predict outcomes any political process, it is necessary to know the benefits of any changes proposed, to whom they accrue, and what chan

26、ges in the distribution of income result. 重點難點：Normative evaluation of resource use: the efficiency criterion; Markets, prices, and efficiency conditions; Market failure: a preview of the basis for government activity; compensation criteria; Utility-possibility curve. 有關提示： 這一部分是公共部門經濟學的基礎理論部分，辨別能力和

27、記憶能力， 要提示學生帕累托最優只存在于理論當中，應著重培養學生對相關概念的 在現實當中是很難達到的。課堂設計：這部分應結合課件中的大量圖示來給學生講明本章中出現的大量重要概念和 基本理論，以老師講解為主。結合教材相關內容提問學生如下問題：1. Under what circumstances will a resource allocation be efficient? 2. What are the marginal conditions for efficiency? 3. Describe how taxes can affect incentives and cause losse

28、s in net benefits. 講稿內容：1. Positive and Normative Economics a.Positive 名師精編精品教案making judgments about the Economics explains “ what is, ” without b.appropriateness of “ what is.”to formulate recommendations about what Normative Economics: designed “ should be.”2. Normative Evaluation of Resource Use

29、: a. Pareto Optimality The Efficiency CriterionThe efficiency criterion is satisfied when resources are used over any given period of time in such a way as to make it impossible to increase any one persons well-being without reducing any other persons well-being. b. Marginal Conditions for Efficienc

30、y Total Social Benefit; Total Social Cost Net Benefit = TSB TSC Maximum Net Benefit occurs where MSB = MSC 3. Conditions under which the Market is Pareto Optimal a. A perfectly competitive market system exists if: a) All productive resources are privately owned. b) All transactions take place in mar

31、kets, and in each separate market many competing sellers offer a standardized product to many competing buyers. c) Economic power is dispersed in the sense that no buyers or sellers alone can influence prices. d) All relevant information is freely available to buyers and sellers. e) Resources are mo

32、bile and may be freely employed in any enterprise. b. If These Conditions are Met P = MPB = MSB and P = MPC = MSC So P = MSB = MSC c. When Does Market Interaction Fail to Achieve Efficiency? Monopoly; Taxes; Subsidies 4. Market Failure: A Preview of the Basis for Government Activity a. Government in

33、tervention may be warranted if a market exhibits: a) Monopoly power by one supplier b) Effects of market transactions on third parties c) Lack of a market for a good where MSBMSC (i.e. a public good) d) Incomplete information about goods being sold e) An unstable market b. The Tax System and the Bir

34、th Rate a)Families with children pay less tax than families without children: personal exemption; child tax credit. b) Historical data shows that an increase in the real value of the personal exemption is associated with increases in the birth rate. 5. Equity vs. Efficiency Equity: perceived fairnes

35、s of an outcome. Horizontal equity is achieved when equal people are treated equally. Vertical equity is achieved when people are treated fairly along the socio-economic continuum. 名師精編 精品教案6. Positive Analysis Trade-off Between Equity and Efficiency a. When making choices about public policy issues

36、, we are usually faced with the inevitable situation that you make one person worse off while making another better off. (Taxes must be paid by some in order that public goods can be purchased; these benefits accrue to people other than taxpayers.) Some economists attempt to overcome this with the C

37、ompensation Criteria. b. Compensation Criteria a) An attempt is made to compare the dollar value of the gain to the gainers and the dollar value of the loss to the losers. b) If the gainers gain more than the losers lose, then the gainers can pay the losers enough to compensate the losers for their

38、loss. c) Everyone can be made at least as well off as they were without the change as long as compensation is paid. c.International View: Agricultural Subsidies, International Trade Restrictions and Global Efficiency a)Many nations subsidize farmers with: Production subsidies; Export subsidies; Impo

39、rt constraints. b)This results in reduced agricultural efficiency. and import constraints have been c)Since WTO agreements, such subsidies reduced. 課后思考題：1. How does trading improve efficiency? Why are trades that apparently provide mutual gains to those involved not undertaken? 2. Show how equating

40、 the total social benefit of a good with its total social cost will result in more than the efficient output of the good. 3. Efficiency can correspond to more than one distribution of well-being. Can the efficiency criterion be used to rank one distribution over another? Chapter 3 Externalities and

41、Government Policy 教學目標： After studying this chapter, the students should be able to: 1. Define an externality and explain how positive and negative externalities can prevent efficiency from being achieved even when markets are perfectly competitive. 2.Describe how corrective taxes and subsidies can

42、be used to internalize externalities. 3.Explain the Coase theorem and its significance. 內容提要： Externality are costs or benefits of market transactions not reflected in prices. They are a dominant form of market failure to achieve efficiency in industrial economies. When the marginal external cost or

43、 benefit is priced so that buyers and sellers consider it in their decisions, an externality is internalized. To internalize an externality, the parties involved must be identified and the marginal external cost or benefit must be measured. The Coase theorem shows that, government assignment of righ

44、ts to resource use, 名師精編 精品教案along with facilitation of free exchange of those rights, achieves efficiency, independent of which party is granted the right. When larger numbers of individuals are involved, a solution will require collective action to internalize the externality. Among the techniques

45、 used for this are corrective taxes and subsidies, regulations, and the establishment of standards. 重點難點： Internalization of externalities; Property rights to resource use and internalization of externalities: the Coase theorem; Corrective tax; Transactions costs 有關提示： 這一部分涉及到公共部門經濟學的一個重要概念外部性，以及對這一

46、問題的解決辦法之一科斯定理。外部性是政府介入的理由之一，但很多外部性靠明晰產權也能解決，這就是科斯定理介紹的方法。應著重培養學生對解決問題的發散性思維。課堂設計： 這部分內容以案例講解為主，通過周圍的大量事件介紹，告訴學生哪些造成了負的外部性， 哪些具有正的外部性，以及分別采取哪些辦法來解決，在課堂中應引導學生進行積極的思考。結合教材相關內容提問學生如下問題：1. What does it mean to internalize an externality? 2. What is the Coase theorem? How is it significant to the understa

47、nding of social conflicts caused by externalities? 3. Explain why the efficient level of pollution abatement is unlikely to be 100 percent. 講稿內容：1. Externalitiesa. Externalities are costs or benefits of market transactions not reflected in prices. Negative externalities are costs to third parties. P

48、ositive externalities are benefits to third parties . b. Externalities and Efficiency The marginal external cost is the dollar value of the cost to third parties from the production or consumption of an additional unit of a good. These occur when market transactions for a good produce negative exter

49、nalities. Social Costs MSC = MPC + MECMarket equilibrium occurs where MPC = MSBEfficiency Requires that MSC = MPC + MEC = MSBc. Positive externalities The marginal external benefit is the dollar value of the benefit to third parties from an additional unit of production or consumption of a good. The

50、se occur when the market for a good creates positive externalities. Social Benefit MSB = MPB + MEB2. Internalization of Externalities An externality can be internalized under policies that force market participants to account for the costs of benefits of their actions. 名師精編 精品教案a. Corrective Taxes t

51、o Negative Externalities Setting a tax equal to the MEC will internalize a negative externality. Results of a Corrective Tax: Price rises. The tax revenue is sufficient to pay costs to third parties. Socially optimal levels of production are achieved. b. Using a Corrective Tax The greenhouse effect

52、and a “ Carbon Tax ”is caused by burning carbon-based fuels. A carbon tax can The greenhouse effect be imposed to limit greenhouse gasses to their socially optimal levels. It is called a carbon tax because the amount of the tax would depend on the amount of carbon in the fuel. c. Theory of the Secon

53、d Best When one condition for an optimum is violated, then maintaining the others will not guarantee a second-best solution. d. A Polluting Monopolist Chapter 2 showed that monopoly creates a loss to society. This chapter shows that a negative externality causes a loss as well. The losses do not nec

54、essarily add to one another. In fact, they can cancel each other out. e. Corrective Subsidies Setting a subsidy equal to MEB will internalize a positive externality. Property Rights and Internalization of Externalities Externalities arise because some resource users property rights are not considere

55、d in the marketplace by buyers or sellers of products. Governments can give businesses the right to emit wastes in the air and water or it can give individuals the right to clean air and water. 3. Coases Theorem By establishing rights to use resources, government can internalize externalities when t

56、ransactions or bargaining costs are zero. a. The Significance of Coases Theorema) The efficient mix of output will result simply as a consequence of the establishment of exchangeable property rights. b) It makes no difference which party is assigned the right to use a resource. c) If the transaction

57、s costs of exchanging the rights are zero, the efficient mix of outputs among competing uses of the resource will emerge. b. Limitations of Coases Theorema) Transactions costs are not zero in many situations. b) However you allocate the property rights, the distribution of income is affected. c. App

58、lying Coases Theorem a)The Clean Air Act of 1990 allows for the sale of the right to pollute. Firms face a tradeoff when they pollute. If they pollute, they forgo the right to sell their emission permits to others. 名師精編 精品教案b) In markets for electricity, Clean Air Act has motivated firms to shift to

59、 natural gas and away from coal as a means of producing electricity. 4. Recycling Recycling may be a less efficient and more polluting use of labor, land and capital than simple land fill disposal because: a) Collecting waste for recycling costs three times as much as collecting it for disposal. b)

60、Rural land is inexpensive. c. Recycling paper creates more water pollution and does not “ save” trees; it simply reduces the number that are planted. 5. Regulatory SolutionsInstead of using market forces to force firms to internalize externalities, we can use emission standards and apply these to al