Type of Credit: Elective
Credit(s)
Number of Students
本課程主要帶領學生研讀一些租稅理論文獻，內容涵蓋最適所得稅、最適商品稅與最適混合稅以及租稅逃漏之相關文獻。
能力項目說明
課程的主要目標在於藉由研讀相關文獻來提高學生對於相關租稅理論文獻的瞭解以及模型分析的掌握度，進而能培養學生具有獨立自主的寫作能力。透過此一課程的訓練，將可培養學生進行論文寫作的能力。
| 教學週次Course Week | 彈性補充教學週次Flexible Supplemental Instruction Week | 彈性補充教學類別Flexible Supplemental Instruction Type |
|---|---|---|
| 週次 Week | 課程主題 Course Theme | 課程內容與指定閱讀 Content and Reading Assignment | 教學活動與作業 Activity and Homework | 學習投入時數 Estimated time devoted to coursework per week | |
|---|---|---|---|---|---|
| 課堂講授 Lecture Hours | 課程前後 Preparation Time | ||||
|
1
|
Commodity taxation |
Myles (1995) , CH.4 Ramsey, F. P. (1927), “A Contribution to the Theory of Taxation,” The Economic Journal, 37:145, p.47-61. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
2
|
The Optimal commodity taxation |
1. Helmuth Cremer, Firouz Gahvari (1995), “Uncertainty and optimal taxation: In defense of commodity taxes,” Journal of Public Economics, 56, 291-310. 2. Boadway, R. and F. Gahvari (2006), “Optimal Taxation with Consumption Time as a Leisure or Labor Substitute,” Journal of Public Economics, 90, 1851-1878. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
3
|
The Optimal commodity taxation |
1. Naito, H. (1999), ”Re-examination of uniform commodity taxes under a nonlinear income tax system and its implication for production efficiency,” Journal of Public Economics, 165-188. 2.Saez, E. (2002), “The desirability of commodity taxation under nonlinear income taxation and heterogeneous tastes,” Journal of Public Economics, 217-230. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
4
|
The Optimal commodity taxation |
1. Helmuth Cremer, Firouz Gahvari (1995), “Uncertainty and optimal taxation: In defense of commodity taxes,” Journal of Public Economics, 56, 291-310. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
5
|
The Optimal commodity taxation
|
2. Gahvari, F. (2007), “On Optimal Commodity Taxes When Consumption Is Time Consuming,” Journal of Public Economic Theory, 9, 1-27.
|
文獻選讀與課堂報告
|
3.0
|
4.5
|
|
6
|
The Optimal commodity taxation |
1. Konishi, H. (1995), “A Pareto-improving commodity tax reform under a smooth nonlinear income tax,” Journal of Public Economics, 413-446. 2. Wang, You-Qiang (1999), “Commidity Taxes Under Fiscal Competition: Stackelberg Equilibrium and Optimality,” American Economic Review, 89(4), 974-981. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
7
|
Income Taxation |
Myles (1995) , CH.5 1. Mirrlees, J.A. (1971), “An Exploration in the theory of Optimum Income Taxation, ” Review of Economic studies, 38, 2, 175-208. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
8
|
Optimal Income Taxation |
1. Seade, J.K. (1977), “On the shape of optimal tax schedules,” Journal of Public Economics, 7, 203-235. 2. Stiglitz, J. E. (1982), “Self-Selection and Pareto efficient Taxation,” Journal of Public Economics, 17, 181-211. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
9
|
Optimal Income Taxation |
1. Stern, N. (1982), “Optimum Taxation with Errors in Administration,” Journal of Public Economics, 17, 213-240. 2. Slemrod, Joel (1990), “Optimal Taxation and Optimal Tax System,” Journal of Economic Perspectives, Winter, 157-178. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
10
|
Optimal Income Taxation |
1. Boadway, R. and M. Keen (1993), “Public Goods, Self-Selection and Optimal Income Taxation,” International Economic Review, 34, 3, 463-478. 2. Pirttilä, J., and M. Tuomala (1997), “Income Tax, Commodity Tax and Environmental Policy,” International Tax and Public Finance, 4, 379-393. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
11
|
Optimal Income Taxation |
1.呂俊慧與翁堃嵐 (2016), "商品不可分割性與最適所得稅" 經濟論文叢刊 Vol.44 No.3 pp.475-509. 2. 顏志達與翁堃嵐（2015）, "目標不一致、員工分紅與最適所得稅制" 人文及社會科學集刊 Vol.27 No.3 pp.547-572. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
12
|
Optimal Tax mix |
Atkinson, A. B. and J. E. Stiglitz (1980), Lectures on Public Economics, New York： McGraw Hill. |
課程教授 |
3.0
|
4.5
|
|
13
|
Optimal Tax mix |
1. Boadway, R., M. Marchand, and P. Pestieau (1994), “Towards a Theory of the Direct-Indirect Tax Mix,” Journal of Public Economics, 55(1), 71-88. 2. Kaplow, L. (2006), “On the undesirability of commodity taxation even when income taxation is not optimal,” Journal of Public Economics, 90, 1235-1250. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
14
|
Optimal Tax mix |
1. Naito, H. (1999), “Re-Examination of Uniform Commodity Taxes under a Non-Linear Income Tax System and its Implication for Production Efficiency,” Journal of Public Economics, 71 (2), 165-188. 2. Nava, M., F. Schroyen and M. Marchand (1996), “Optimal Fiscal and Public Expenditure Policy in a Two-Class Economy,” Journal of Public Economics, 61 (1), 119-137. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
15
|
Tax Evasion |
Myles (1995) , CH.12 1. Allingham, M. G., Sandmo, A., (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics 1, 323-338. |
課程教授 |
3.0
|
4.5
|
|
16
|
Tax Evasion |
1. Yitzhaki, S., (1974). A note on income tax evasion: a theoretical analysis. Journal of Public Economics 3, 201-2. 2. Yitzhaki, S., (1987). On the excess burden of tax evasion. Public Finance Quarterly 15, 123-37. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
17
|
Tax Evasion |
1. Ueng, K.L. Glen and C.C. Yang (2000), ‘‘Taxation with Little Administration’’, Journal of Public Economics, 75, 145-156. 2. Ueng, K.L. Glen and C.C. Yang (2001), ‘‘Plea Bargaining with the IRS: Extensions and Further Results’’,Journal of Public Economics, 81, 83-98. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
|
18
|
Tax Evasion |
1. K.L. Glen Ueng and C .C. Yang (2004), "Constrained Efficient Fine-cum-Tax Rate Structures: The Case of Constant Relative Risk Aversion" Economica Vol.71 pp.461-482. 2. K.L. Glen Ueng and C .C. Yang (2006), "Tax Evasion and Limited Liabilty" Journal of Public Economic Theory Vol.8 No.3 pp.453-463. |
文獻選讀與課堂報告 |
3.0
|
4.5
|
評分標準以課堂上的表現為主，其中報告表現佔70％，課堂表現或參與度佔30％。
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