Type of Credit: Elective
Credit(s)
Number of Students
Objective: This course aims to acquaint students with knowledge in the more practical aspects of income tax, with special emphasis on Taiwan's rules and institutions. We will aslo look into the inequality caused/corrected by income tax measures. Lectures and group discussions are conducted in English.
能力項目說明
Objective: This course aims to acquaint students with knowledge in the more practical aspects of income tax, with special emphasis on Taiwan’s rules and institutions. We will aslo look into the inequality caused/corrected by income tax measures. Lectures and group discussions are conducted in English.
|
主題Topic/Theme |
注意事項Notes |
參考資料Readings |
課堂授課時間 Lecture Time |
自主學習時間 Study Time |
|
|
1 |
課程規劃講解 Intro |
熟悉教學網頁及相關資料庫檢索 |
課堂講解 |
3.0 |
1.0 |
|
2 |
政府角色：公平、效率與經濟增長的互斥與互補(I) The Role of Government - equity vs efficiency (I) |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
2.0 |
|
3 |
政府角色：公平、效率與經濟增長的互斥與互補(II) The Role of Government-equity vs efficiency |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
2.0 |
|
4 |
國際租稅改革趨勢:OECD Tax Reform Trends |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
1.0 |
|
5 |
所得分配不均-全球篇 Inequality - The Global Picture |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
2.0 |
|
6 |
所得分配不均-台灣篇 Inequality - The Case of Taiwan |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
2.0 |
|
7 |
中產階級課稅議題-How to rescuse the "Squeezed Middle" |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
2.0 |
|
8 |
台灣所得稅申報-分離扣繳 Paying your Taiwan's Income Tax like an Alien |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
1.0 |
|
9 |
台灣所得稅申報-合併申報 Paying your Taiwan's Income Tax like a Resident |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
1.0 |
|
10 |
期中考週- Midterm Project |
參考moodle教學網頁 |
參考moodle教學網頁 |
0.0 |
3.0 |
|
11 |
永續性租稅? - A Sustainability Friendly Income Tax? |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
2.0 |
|
12 |
台灣稅改專題-財政健全方案 Reflection on Taiwan's Recent Tax Reforms |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
1.0 |
|
13 |
跨境課稅議題-台灣經驗 Taiwan's Cross Border Taxation |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
1.0 |
|
14 |
新興所得課稅議題-Emergent Income Tax Issues |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
1.0 |
|
15 |
期末報告及評論(I)- Presentation of Final Proposals (I) |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
2.0 |
|
16 |
期末報告及評論(II)- Presentation of Final Proposals (II) |
參考moodle教學網頁 |
參考moodle教學網頁 |
3.0 |
2.0 |
Midterm Report 25%
Final Project 40%
Assignments 25%
Class Particpation 10%
References:
1. Public Finance, Harvey Rosen and Ted Gayer, various editions.
2. Taxing Ourselves, various Edition: A Citizen's Guide to the Debate over Taxes, by Joel Slemrod and Jon Bakija, MIT Press.
3. Guide to ROC taxes, up-to-dated version
4. Tax-OECD
http://www.oecd.org/tax/
5. World Wealth and Income Database
http://wid.world/
moodle.nccu.edu.tw