公共部门经济学(双语) ch17
公共部门经济学(第三版)课件：公共支出增长及其经济分析
政府职 能范围
变化
公共支 出增长
政府职能的演 进变化过程： 着力点由政治 职能转向经济 职能,再由经济 职能转向社会 管理职能。
从绝对量和相 对量两个方面 来考察公共支 出增长。
公共部门经济学
6.1 公共支出增长及其衡量指标
6.1.2 公共支出增长的衡量指标 绝对指标是指以一国货币单位表示的公共支出的实际数额
6.物价的上升
国家机构建立以后，要求国家保持强大的武装力量和先 进的军事装备,用于军事目的的公共支出也逐步上升。
国家职能不断健全,范围不断扩大，国家机构随之不断 扩张,庞大的国家机器运转需要巨额的费用支持。
各国政府对社会经济的干预不断加强,经济支出也就不 断膨胀。 随着社会福利事业的规模逐步扩大,用于社会福利的公 共支出也相应增加。
边际公共支出倾向
公共支出不断上升的规律 皮考克和怀斯曼关于支出增长的理论(瓦格纳定律) 公共支出增长的发展模型 非均衡增长模型
公共支出比率指标 政府就业比率指标
社会性支出(社会福利支出)
公共部门经济学
复习思考题
1.公共支出的增长呈现出一种什么样的趋势?
2.衡量公共支出增长的相对指标有哪些?与绝对指标 相比有何优点?
公共部门经济学
6.2 公共支出增长模型
6.2.2 皮考克和怀斯曼关于公共支出增长的理论
图6—1 公共支出的增长趋势与过程
公共部门经济学
6.2 公共支出增长模型
6.2.3 公共支出增长的发展模型
经济发展早期 阶段：政府投 资在总投资中 占较大比重
在增长中期阶 段,政府投应 继续进行
为了对付市场 失灵,政府的干 预要增强,公共 支出会增加
公共部门经济学
6.2 公共支出增长模型
公共部门经济学-PPT精选文档
专题4 公共部门经济学
3 外部性
3.3 外部不经济
某个人的一项经济活动会给社会上其他 成员带来危害，但他自己却不为此支付 足够抵偿这种危害的成本 社会成本 = 私人利益 + 外部成本 外部不经济也称为负的外部性 在存在外部不经济的情况下，私人活动 的水平常常要高于社会所要求的最优水 平
专题4 公共部门经济学
以帕累托标准来衡量为“好”的状态改 变称为帕累托改进
专题4 公共部门经济学
5
1 判断经济效率的标准
1.4 帕累托最优状态
如果对于某种既定的资源配置状态，所 有的帕累托改进均不存在，即在该状态 上，任意改变都不可能使至少有一个人 的状况变好而又不使任何人的状况变坏 ，则称这种资源配置状态为帕累托最优 状态 帕累托最优状态又称为经济效率
专题 4 公共部门经济学
目
录
判断经济效率的标准
不完全竞争 外部性 公共物品和公有资源 信息的不完全和不对称
专题4 公共部门经济学
1 判断经济效率的标准
1.1 资源配置状态的比较
对于某个人，假定他可以在两种资源配 置状态 A 和 B 之间进行选择，他可以 做出以下明确选择： A B A 优于 B A 与 B 无差异 A B A 劣于 B A B
专题4 公共部门经济学
3
1 判断经济效率的标准
1.2 帕累托标准
在一个社会中，如果至少有一人认为 A 优于 B，而没有人认为 A 劣于 B，则认 为从社会的观点看亦有 A 优于 B 这就是所谓的帕累托最优状态标准，简 称为帕累托标准
专题4 公共部门经济学
4
1 判断经济效率的标准
1.3 帕累托改进
专题4 公共部门经济学
12
《公共部门经济学》(双语教学)课程教学大纲
《公共部门经济学》（双语教学）课程教学大纲Chapter 1 Individuals and GovernmentSUMMARY：Economics of the Public Sector is the field of economics that studies government activities. Modern Economics of the Public Sector emphasizes the relationships between citizens and government. This chapter discusses some issues as follows: individual, society and government; the allocation of resources between government and private sector; the mixed economy, market and politics; government expenditures in the United States.1. Individuals, Society and Governmenta. Public finance is the field of economics that studies government activitiesand the alternative means of financing government expenditures.b. Governments are organizations formed to exercise authority over the actionsof persons who live together in a society and to provide and finance essential services.c. Political Institutions are rules and generally accepted procedures thatevolve for determining what government does and how government outlays are financedd. Examples of Political Institutions:Majority rule; Representative government2. The Allocation between Private and Government Resourcesa. Private:b. Government:c. A Production-Possibility Frontierd. Distribution of Government Goods and Services3. The Mixed Economy: Markets and Politicsa. Pure Market Economyb. Mixed Economy4. Government Expenditures in the United Statesa. Government purchasesb. Government Transfer Paymentsc. Structure of Federal Government Expendituresd. The Structure of State and Local Government Expenditures in the UnitedStates5. Financing Government Expenditures in the USa. Taxes:b. State Budget Crunch of 2002c. Causesa)Cuts in taxes on business and individuals in the 1990sb)No sales tax collections on servicesc)Growth in costs of Medicaidd. Implications of a Graying America Social Securitya) In 2008 baby-boomers start to retire and collectb)The ratio of workers to retiree fallse. MedicareHealth care inflation is substantially higher than overall inflationf. MedicaidIncreased use of long-term care for baby-boomers6. How Much Government is Enough?The 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.Questions for review：1. How does the mechanism for distributing and rationing 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 expenditures and outlays as a percentage of GDP.Chapter 2 Efficiency, Markets, and GovernmentsSUMMARY：Resources are efficiently allocated when the well-being of any one person cannot 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 exchange 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 changes in the distribution of income result.1. Positive and Normative EconomicsPositive Economics explains “what is,” without making judgments about the appropriateness of “what is.”Normative Economics: designed to formulate recommendations about what “should be.”2. Normative Evaluation of Resource Use: The Efficiency Criteriona. Pareto Optimalityb. Marginal Conditions for EfficiencyTotal Social Benefit; Total Social CostNet Benefit = TSB – TSCMaximum Net Benefit occurs where MSB = MSC3. Conditions under which the Market is Pareto Optimala. A perfectly competitive market system exists if:a) All productive resources are privately owned.b) All transactions take place in markets, and in each separate marketmany competing sellers offer a standardized product to many competingbuyers.c) Economic power is dispersed in the sense that no buyers or sellers alonecan influence prices.d) All relevant information is freely available to buyers and sellers.e) Resources are mobile and may be freely employed in any enterprise.b. If These Conditions are MetP = MPB = MSB and P = MPC = MSCSo P = MSB = MSCc. When Does Market Interaction Fail to Achieve Efficiency?4. Market Failure: A Preview of the Basis for Government Activitya. Government intervention may be warranted if a market exhibits:Monopoly power by one supplierEffects of market transactions on third partiesLack of a market for a good where MSB>MSC (i.e. a public good)Incomplete information about goods being soldAn unstable marketb. The Tax System and the Birth RateFamilies with children pay less tax than families without children: personal exemption; child tax credit.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. EfficiencyHorizontal equityVertical equity6. Positive Analysis on Trade-off Between Equity and Efficiencya. Introductionb. Compensation Criteriac. International View: Agricultural Subsidies, International TradeRestrictions and Global EfficiencyMany nations subsidize farmers with: Production subsidies; Export subsidies; Import constraints.This results in reduced agricultural efficiency.Since WTO agreements, such subsidies and import constraints have been reduced.Questions for review：1. How does trading improve efficiency? Why are trades that apparently providemutual gains to those involved not undertaken?2. Show how equating 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 Government PolicySUMMARY：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 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 rights to resource use, 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 used for this are corrective taxes and subsidies, regulations, and the establishment of standards.1. Externalitiesa. Externalities are costs or benefits of market transactions not reflectedin prices.Negative externalities are costs to third parties.Positive externalities are benefits to third parties .b. Externalities and EfficiencySocial CostsMarket equilibrium conditionsEfficiency Requirementsc. Positive externalitiesSocial Benefit2. Internalization of ExternalitiesAn externality can be internalized under policies that force market participants to account for the costs of benefits of their actions.a. Corrective Taxes to Negative ExternalitiesThe tax revenue is sufficient to pay costs to third parties.Socially optimal levels of production are achieved.b. Using a Corrective TaxThe greenhouse effect and a “Carbon Tax”c. Theory of the Second Bestd. A Polluting Monopoliste. Corrective Subsidies3. Coase's Theorema. The Definition and Significance of Co ase’s TheoremThe efficient mix of output will result simply as a consequence of the establishment of exchangeable property rights.It makes no difference which party is assigned the right to use a resource.If the transactions costs of exchanging the rights are zero, the efficientmix of outputs among competing uses of the resource will emerge.b. Limitations of Coase’s TheoremTransactions costs are not zero in many situations.However you allocate the property rights, the distribution of income isaffected.c. Application of Coase's TheoremThe 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 theright to sell their emission permits to others.In markets for electricity, Clean Air Act has motivated firms to shift tonatural gas and away from coal as a means of producing electricity.4. Recyclinga) Collecting waste for recycling costs three times as much as collectingit for disposal.b) 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 all market players.a. Markets for Pollution Rightsb. Global Externalities:c. Costs and Benefits to the EPAQuestions for review：1. Explain why externalities prevent the attainment of efficiency when goodsare traded in competitive markets.2. How can a corrective tax adjust costs to reflect externalities? What effectswill a corrective tax have on prices, output, and pollution?3. Under what conditions are externalities likely to be internalized withoutthe necessity of government intervention?Chapter 4 Public GoodsSUMMARY：A pure public good is one that is consumed by all members of a community as soon as it is produced for any one member. Its benefits are nonrival and nonexcludable to consumers. Efficiency requires that the production of pure public goods be undertaken to the point where the sum of marginal private benefits is exactly equal to the marginal social cost of production.Ideally, an efficient output of a pure public good could be achieved if each person contributed an amount equal to the marginal benefits received per unit of a public good. This is known as the Lindahl equilibrium. However, problems in inducing households to reveal their true preferences for public goods resulting from free-rider effects make this solution difficult to implement.1. Public Goodsa. Public Goods are goods for which exclusion is impossible.b. Characteristics of Public GoodsNonexclusionNonrivalryc. Pure Public Goods and Pure Private GoodsPure Public Good:.Pure Private Good:d. Marginal Costs for Provision of Public GoodsThe marginal cost of allowing another person to benefit from a pure publicgood is zero, while the marginal cost of providing a greater level ofpublic good is positive.2. Provision of Private Good and Public Goods: Markets and Governmenta. Price Excludable Public Goods vs Congestible Public Goodsa) Price Excludable Public Goods (Excludability, but no rivalry)b) Congestible Public Goods (Rivalry but no excludability)b. Education as a Public Gooda) External benefits:It helps us live in a civil society.It has a “socializing ” function.It teaches the importance of following rules, obeying orders, and workingtogether.It provides students with basic skills like punctuality and the abilityto follow directions that increase their productivity as workers.It helps students identify their abilities and choose appropriateoccupations, thereby increasing productivity levels for a nation.b) Education as a Private GoodEducation has characteristics of a private good:3. Demand For a Pure Public GoodDecisions of Market demand for a Pure Private GoodEfficient Output of a Pure Public GoodLindahl Pricing: Everyone in a group cooperates and participants each pay their marginal benefit.Lindahl Equilibrium4. Free-riderFree-rider occurs when people are not honest in stating their Marginal Benefit, because if they understate it, they can get a slightly reduced level of the public good while paying nothing for it.5. Illustrating Voluntary Contributions to a Public Good: The Gulf WarUnder the premise that defeating Iraq in the Gulf War in 1990 was a public good to be consumed by the industrialized economies and Arab nations, each nation was expected to contribute.6. National Defense and Homeland Securitya. Defenseb. Homeland SecurityThe new department merged several agencies from the departments of Justice,Transportation, Treasury, Agriculture, Energy, Health and Human Services,and Commerce.Questions for review：1. What are the essential differences between pure public goods and pure private goods?2. Although the marginal cost of producing a pure public good is always positive, some consumers can enjoy the benefits of pure public goods at zero marginal costs. Explain the apparent paradox, if there is one!3. How will shares in the finance of public goods vary among contributors ina model of voluntary cooperative supply of such goods?Chapter 5 Public Choice and the Political Process SUMMARY：A political equilibrium is an agreement on the level of production of one or more public goods, given a specified rule for making the public choice and the distribution of tax shares among individuals. Collective, or public, choices are agreements resulting in political equilibria on issues of common concern. Political equilibria are influenced by politicians and bureaucrats. When all voters have single-peaked preferences, parties will tend to move to the median position to win elections.When all voters do not vote, the median most-preferred outcome of all citizens could differ from the median most-preferred outcome of all voters. Logrolling is the explicit trading of votes on issues of great interest to voters. When two or more issues are voted on simultaneously, implicit logrolling can occur. Models of bureaucratic behavior presume that bureaucrats attempt to maximize the size of their budgets.1. The Supply of Public Goods Through Political InstitutionsPublic Choice involves decisions being made through political interaction of many persons according to pre-established rules.2. Political Equilibriuma. Tax Shares or Tax Pricesb. Individual's Choicec. The Choice to Vote or Notd. Determinants of Political Equilibrium3. Median Voter ModelConcept of Median Voter ModelImplications of Median Voter Model4. Political ExternalitiesDefinitionPolitical Transactions Costs5. Preferencesa) Single-peaked pr e ferencesb) Multi-peaked preferences6. Pairwise Cyclinga. Arrow's Impossibility Theoremb. Conditions of Arrow’s Impossibility Theorem7. Political ProcessesConstitutions; Minority Rule; Majority Rulea. Costs and Benefits of Collective ActionBenefitCostb. Possible Alternatives MethodsUnanimityPlurality rule (more than 3 outcomes possible)Point-count voting (enables voters to register the intensity of their preference)Instant Runoffs8. Political Institutions in U.S. Citiesa. In the United States, municipal government takes two basic forms.b. Researchers have found that relative to cities run by managers, those runby elected mayors:a) Have greater capital stock (roads, parks, police and fire stations),b) Use relatively less labor in providing public services,c) Spend the same amount of money.c. Forms of City Government and their Effects on Spendinga) Manager/Council GovernmentUnelected city manager makes most executive decisions, with policyrecommendations by elected city council.b) Mayoral Governmentc) Results:9. Logrolling or Vote TradingLogrolling is the act of voting for something you would ordinarily vote against so that someone else will vote for something that they would ordinarily vote against.a. Implicit Logrollingb. State Government Spending and the size of the Legislature10. Special InterestsSpecial Interests are groups that lobby on particular issues.11. Bureaucracy and the Supply of Public OutputOfficials measure their power in terms of the size of their budgets, notthe efficiency of the outcomes they generate. This causes bureaucrats tohave a self-interest in inefficiently high levels of government spending.Questions for review：1. How does a person decide to vote on any issue that proposes to change the amount of public goods supplied by the government?2. Given tax shares, explain why only the median voter consumes his most-preferred quantity of a public good under majority rule.3. Under what conditions will the median peak correspond to an extreme outcome, such as no output of a good?4. What is logrolling? Under what conditions is logrolling likely to emerge? How can logrolling prevent the attainment of efficiency?A exercise of speech：Imitation of president or finance ministerChapter 6 Introduction to Government FinanceSUMMARY：Government finance transfers use of productive resources from individuals and business firms to the government. Taxes are the major method of government finance. The method of government finance used can have an impact on political and market equilibria and on the efficiency with which resources are employed in the private sector.A basic problem in government finance is the distribution of the costs of financing public goods among citizens. No one best way of accomplishing this exists that will satisfy all citizens. In addition to affecting the political equilibrium, the method of government finance chosen often has significant and complicated effects on the private choices made by citizens.1. Federal, State, and Local Revenuea. Sizeb. Sources:a) Taxes:b) Feesc) Tuitiond) Licenses2. Purpose and Consequences of Government Financea. Political Equilibriumb. Market Equilibrium and Its Efficiencyc. The Distribution of Income3. Taxesa. Tax Baseb. Tax Rate Structurea) Marginal Tax RateThe amount by which the tax increases when the tax base increasesb) Average Tax RateThe total amount of tax divided by the total amount of the tax basec) Tax bracketThe range of the tax base in which the marginal rate is constantd) Descriptors of the Tax Rate StructureA Progressive TaxA Proportional TaxA Regressive Taxe) Average Tax Rates in the US4. How Should the Burden of Government Be Financed?a. Benefit Principleb. Ability-to-Pay Principle5. Criteria for Evaluating Methods of Government Financea. The Criteria are:a) Equityb) Efficiencyc) Administrative easeb. Horizontal and Vertical EquityHorizontal equityVertical equityc. Both concepts are subjective.a) “Economic capacity”b) “Ability to pay”d. Tax Compliance, Avoidance and EvasionTax EvasionTax Avoidance6. Alternatives to Taxationa. Debt Finance is the means of financing expenditures by issuing bonds.b. Inflationary Finance is the means of financing expenditures through theprinting of money.c. More alternatives to Taxationa) Donationsb) User Chargesc) Earmarked Taxesd. User Charges and the Transportation Infrastructuree. User Charges and Efficiency7. Government EnterpriseLocal Utilities8. LotteriesState LotteriesState Lotteries account for more than 3% of state revenues.Lotteries pay out a smaller portion of revenue to winners than other forms of gaming (horse racing, casinos, etc.).Questions for review：1. How does government finance affect both political and market equilibria?2. What is the difference between horizontal equity and vertical equity?3. How can inflation be viewed as a form of taxation?4. What criteria can be used to price the output of government enterprises?Chapter 7 Taxation, Prices, Efficiency, and the Distributionof IncomeSUMMARY：Taxes can affect prices of outputs and inputs, causing losses in efficiency by preventing prices from accurately reflecting social costs and benefits of goods and services. Price-distorting taxes induce individuals to take actions with lower social value than they would choose if no such tax existed. Lump-sum taxes result only in income or wealth reductions; they do not cause losses in the efficiency with which private resources are used.The burden of paying a tax can be shifted from people who are liable for the tax to other groups. This occurs when prices change as a result of a tax. A multimarket analysis of incidence considers the effect of tax-induced resource flows on the prices of inputs and outputs in markets other than those directly taxed. Data on income shares by income class can be tabulated with a Lorenz curve, which plots the percentage of households ranked according to income against their share of income.1. Lump-Sum TaxesA Lump-sum tax is a fixed tax that is owed by everyone and is not subject toanything taxpayers can change.It is independent of income, consumption, or wealth.An example is a Head Tax, which is constant for everyone.Inefficiency in Taxation and the Lump-Sum Tax2. Price -Distorted Taxesa. Individual Excess Burden of a TaxThe individual excess burden of a tax is the loss in well-being when ataxpayer pays taxes under a price-distorting tax instead of under alump-sum tax.b. Community Charges in the U.K.The Thatcher government replaced local property taxes with a form oflump-sum tax called “the community charge.’’unfairnessc. Unit TaxesA unit tax adds to the price by a fixed amount. Examples include the 32cents per pack of cigarettes and 24 cents per gallon of gasoline infederal taxes.d. Tax TermsThe Gross Price (PG)The Net Price (PN)e. Excess Burden of a Unit Taxf. Efficiency Loss Ratio of a Taxthe deadweight loss per dollar of revenue raised DWL/R .3. Incidence of a TaxThe Legal Incidence.The Economic Incidencea. Shifting of TaxesForward ShiftingBackward Shiftingb. Ad-Valorem Taxesc. Using Excise Taxes on Alcohol to Internalize Externalitiesd. Independence of Legal and Economic Incidence4. General Equilibrium Analysis and ShiftingWhen one good is taxed and another good is not taxed, the impact of the tax is not confined to the taxed good.This has the effect of equalizing the after-tax rate-of-return.Government Taxes and Expenditures and the Distribution of IncomeThe Tax IncidenceThe Expenditure IncidenceThe Differential Tax Incidence5. The Lorenz CurveThe Lorenz Curve maps the cumulative percentage of households against their cumulative percentage of income.The Gini CoefficientQuestions for review：1. Why are most taxes likely to cause losses in efficiency? Be sure to relate your answer to the impact of taxes on prices.2. Why should the excess burden of taxation be added to revenue collected from taxes in order to accurately measure the opportunity costs of government-supplied goods and services?3. Under what circumstances does a single-market analysis of tax incidence givea good approximation of the multimarket incidence?4. What is a Gini coefficient? How can this coefficient be used to determine the impact of taxes on income distribution?Chapter 8 Budget Balance and Government DebtSUMMARY：A budget deficit or surplus reflects an imbalance between expenditures and revenues. Deficits increase the federal debt and also can contribute to higher market interest rates and increased inflation. Borrowing to finance public expenditures postpones the tax burden to the future. The federal debt is largely internal in the sense that it is owed mainly to U.S. citizens and institutions. Repayment of the federal debt does not imply a significant drain of either capital or productive opportunities out of the nation.State and local debt holdings are likely to be more external to the issuing jurisdiction than are federal debt holdings, implying that repayment of such debt might withdraw significant amounts of resources to other jurisdiction. The burden of the government debt can be defined as the decrease in well-being of citizens who are taxed to pay off the principal and interest on past debt.1. Budget TermsA Budget SurplusA Budget DeficitThe National DebtNominal figuresa. High-Employment Deficit or SurplusThe budget balance is altered significantly by the state of the economy.The high-employment deficit or surplus is what the surplus would be ifunemployment were low.b. Measuring Budget BalanceOn Budget vs Off BudgetSocial Security and the Post Office are run off budget.c. Unified BudgetThe Unified Budget is the sum of the on- and off-budget deficits andsurpluses.a net deficita net surplusd. National Income and Product Accounts Budgete. Real Surpluses and Deficits2. Economic Effects of Federal Budget Deficitsa. Ricardian Equivalenceb. Economic Effects of Federal Budget Surplusesc. Budget Balance, National Saving, and Economic Growthd. Incidence of Deficit FinanceLower growth rates.3. The Government Debta. January 2003, Federal Debt $6.4 trillion, State and Local Debt $1 trillionb. Net Federal Debtc. Internal and External DebtThe Internal DebtThe External Debt4. State and Local Borrowinga. General Obligation vs Revenue BondsGeneral Obligation BondsRevenue Bondsb. Social Security and the DeficitSocial Security Surpluses5. Burden of the Debta. Impact on future generations:b. Financing Capital by State and Local GovernmentsCapital expendituresThe benefit principle6. National Saving and Government Budget BalanceNational saving in the United States remains low by international standards.A compelling argument in favor of running a budget surplusQuestions for review1. Explain why a budget deficit in a given year when the unemployment rate is 10 percent could be, in fact, a surplus in that year if the unemployment rate werw 5 percent.2. What is the significance of the distinction between internal debt and external debt?3. In what sense does repayment of the federal debt constitute a redistribution of income among citizens?4. How can deficit finance influence political equilibrium? Has deficit finance been associated with increased federal investment in the United States?Chapter 9 The Theory of Income TaxationSUMMARY：Income is viewed by many as an appropriate index of ability to pay taxes. For tax purposes, income is usually measured as an annual flow of earnings. The economist’s definition of income is, however, an annual accretion of purchasing power. This is known as comprehensive income and is measured as the sum of annual consumption and increased net worth.A general tax on comprehensive income would tax all income at the same rate regardless of its source or use. The tax on comprehensive income causes wages, as seen by employers and employees, to diverge. This results in an efficiency loss in labor markets. Taxation of interest income causes the interest rate paid by investors to diverge from that received by savers. The result is a loss in efficiency in markets for loanable funds used to finance investment and accumulation of assets.1. Income Taxesintroduced as an emergency measure during the U.S. Civil War.。
公共部门经济学(第三版)课件：公共部门预算决策效益分析
公共部门经济学
(第三版）
公共部门经济学
公共支出理论
公共部门预算决策效益分析
公共部门经济学
重点问题
预算的原则及决策程序 预算决策效益的概念和特征
机会成本分析的含义及应用 成本—效益分析的含义、具体步骤、作用和局限性
公共部门经济学
7.1 关于预算的概念
7.1.1 预算
预算指的是政府在每一个财政年度的全部公共收 支结构一览表。简言之,预算是政府的公共收支计 划。预算的功能首先是反映政府的活动范围和公 共收支状况，其次体现在对公共支出的控制上。
公共部门经济学
7.1 关于预算的概念
7.1.2 预算年度
预算年度 （财政年度）
各国预算 年度
历年制预算年度 跨年制预算年度
决定预算 年度起讫
的因素
一是每年公共收入的旺季 二是每年立法机关召开会议的日期
公共部门经济学
7.1 关于预算的概念
7.1.3 预算的分类
两种分类
以形式上 的差距为
依据
单式预算 复式预算
公共部门经济学
7.4 预算决策的成本—效益分析
7.4.2 成本—效益 分析的步骤
第一步,计算 各个项目或 方案的效益 和成本
第二步,计算各 个项目或方案 的效益和成本 的比率
第三步,确 定各个项目 或方案的优 劣次序
公共部门经济学
7.4 预算决策的成本—效益分析
7.4.3 成本—效益分析中的贴现问题
微观 角度
就某一项目或方案的预算决策对社会 资源配置的影响进行分析 成本—效益分析法
公共部门经济学
7.3 预算决策的机会成本分析
7.3.1 机会成本分析的含义
Chap-10公共部门经济学(经济学原理-曼昆-中英文双语)(共46张)
Negative Externalities 负外部性
Internalizing an externality involves altering incentives so that people take into account the external effects of their actions.
The Market for inum 铝市场(shìchǎng)
Price of Aluminum 铝的价格
Supply (private cost）
供给（ 私人成本)
Equilibrium 均衡
0
QMARKE
Harcourt, Inc. items and derived items copyright © 2001 by Harcou第rt1,1I页n，c.共4T6页。
政府可以向生产者收税以降低市场均衡产量
为社会所希望的产量，将 外部性内在化 。
Harcourt, Inc. items and derived items copyright © 2001 by Harcou第rt1,8I页n，c.共46页。
Positive Externalities 正外部性
When an externality benefits the bystanders,
u Restored historic buildings 修复
历史古迹
u Research into new technologies
u 新技术研究开发
Harcourt, Inc. items and derived items copyright © 2001 by Harcou第rt1,0I页n，c.共46页。
公寓楼里大声放立体声
《公共部门经济学》(双语教学)课程教学大纲
《公共部门经济学》（双语教学）课程教学大纲一、课程名称：Economics of the Public Sector二、课程编号：07115020三、学时与学分：51学时，3学分四、考核方式：考试五、先修课程：先修课程是《西方经济学》、《财政学原理》、《国家预算》和《中国税制》等专业课程。
六、适用专业：财政学专业、税收专业、经济学专业、社会保障专业等七、课程教学目标：本课程的教学目的在于使学生通过学习国外公共经济学优秀原版教材（现选用的是美国著名经济学家David N. Hyman 的《Public Finance: A Contemporary Application of Theory to Policy》第八版，北京大学出版社，2005年7月），掌握有关公共部门经济学的基本理论框架体系，在深入理解原有专业知识的同时，能够直接运用英语进行科研活动、分析和解决实际公共经济问题。
本课程的具体教学目标：1、提高学生的专业英语水平2、培养学生直接运用英语进行财政学科研的能力3、培养学生运用英语进行国际学术交流的能力3、培养学生的国际视野、随时更踪财政学领域的国际最新动态八、说明：《公共部门经济学（双语）》是财政学和税收学专业本科生的基本必修课，是培养学生利用英文表达专业思想、直接进行科学研究和国际交流的重要工具，是培养当代国际型和开放型人才的必要环节，在财政学和税收学专业的课程建设体系中具有举足轻重的地位和作用。
本课程融外语与财政学知识的教学于一体，使外语与财政学知识同步获取，注重提高学生专业外语水平和直接使用外语从事财政学科研的能力；注重促进学生在财政学专业知识、外语水平及能力素质方面的全面发展。
本课程着重运用英语阐述公共部门经济学的基本原理和基本方法，在教学理念中注重运用当代经济学和教育学的崭新教学工具，力图合理安排公共经济学的结构体系，全面系统地地阐述公共经济学的基本内容。
并且争取在教学中较好地体现以下三个特点：一是反映公共经济学最基本、最必需和最重要的内容；二是结构合理，内容新颖，尽可能反映公共经济学的最新理论、方法和研究成果；三是把基本原理、基本知识和基本方法有机结合。
公共部门经济学 整理版
公共部门经济学Public Sector Economics绪论问：公共部门经济学与公共财政学的关系如何？公共财政学的历史考察公共财政学发展的两个阶段：早期公共财政学和20 世纪30-50 年代以来的现代公共财政学。
早期公共财政学1776 年亚当• 斯密出版了“ 创立财政学” 的《国富论》。
1892 年巴斯塔布尔出版了《公共财政学》一书，标志着财政学作为一门独立完整的学科正式出现。
早期公共财政学的基本研究视角局限在以国家职能的履行引导出公共财政的活动范围的思路上。
现代公共财政学其分析基点和根本思路转向政府如何提供公共产品及服务满足个人和集团的公共需求以及矫正市场失灵。
1936 年意大利学者马尔科的著作《公共财政学初步原理》在美出版，将英美财政学理论转到“ 公共经济” 上，1947 年，阿兰和布朗里出版了《公共财政经济学》。
20 世纪50 年代末，马斯格雷夫出版了《财政学原理：公共经济研究》这一经典。
交锋观点一：认为这不只是改名的问题，其研究的范围、领域、方法、指导思想等都有实质性变化。
观点二：认为两者并无差别。
我的观点：按国际货币基金组织的定义：政府所有的职能都是财政活动。
非政府公共部门机构从事的活动是准财政活动。
课程框架1.公共部门经济基础理论2. 公共支出理论3. 公共收入理论4. 财政政策分析5. 财政分权与财政联邦主义前沿问题公共选择多级政府过渡国家的财政财政中信息不对称代理人政府企业化政府第三部门的作用公共部门经济学的基本研究方法实证分析规范分析实证分析与规范分析的关系实证分析实证分析(positive analysis)旨在描述各种经济因素的存在与经济运行的过程，并试图在各种经济变量或政策手段之间建立起联系。
主要涉及事实判断，重在回答研究对象“是什么”、“会怎样”的问题。
比如，2007年中央政府发行了多少国债？经济增长与物价水平之间的关系如何？实证分析可分为理论分析和经验分析。
理论分析(theoretical analysis)•从某些假设前提出发，借助一系列的假说和推论，对经济变量关系进行简化描述或推导的定性分析。
公共部门经济学(第三版)课件：公共选择理论
4.4.4 特殊利益集团与政治均衡
特殊利益集团指的是谋求增加对其成员有利的政府支出 的院外活动集团。他们为谋求对其成员有利的提案得到 支持, 通常采用的手段是:对政治家以让集团成员投票反 对他相威胁;对支持于其有利的提案或反对于其不利的 提案的政治家,提供竞选资金。
公共部门经济学
公共部门经济学
4.3 投票交易
4.3.2 隐含的投票交易
隐含的 投票交易
当分别代表不同利益集 团的两个或更多的议题 被组合在一起,让投票者 就此进行投票时,隐含的 投票交易就会发生。
举例：对纺织品的进口 限额议题和新型轰炸机 的研制经费议题被放在 同一个提案中。
公共部门经济学
4.3 投票交易
4.3.3 投票交易与资源配置效率
关键术语
政治均衡 多峰偏好
单峰偏好 税收份额(税收价格)
中间投票者 投票交易
配对投票
互投赞成票
隐含的投票交易
政治家(政党) 选票极大化
官僚主义
权力极大化
特殊利益集团
公共部门经济学
复习思考题
1.何谓政治均衡?如何理解在投票者最偏好的政治结果中, 处于中间状态的反映所谓中间投票者意愿的公共物品的产 量,往往是简单多数规则下的政治均衡。
4.2.2 配对投票
当有三个或更 多的方案可供 选择时,就其中 的任意两个方 案进行的投票, 便是所谓“配 对投票”。
图4—4 中间偏好峰是多数规则下的政治均衡
公共部门经济学
4.2 简单多数规则下 投票结果的唯一性和循环性
4.2.2 配对投票 研究结论：
如果所有投票者的偏好都呈单峰形,多数规则下的投票结 果就是唯一的,而不会出现循环现象。
公共部门经济学(第三版)课件：公共支出的分类及其经济影响
5.经济建设支出 6.外交事务支出
包括公营企业支出、公共经济事业支出、农业援助支出、 交通运输支出、物资储备支出、对外经济援助支出等
包括驻外使领馆支出、国际会议支出、对国际组织缴 纳费用支出、外事机关活动经费支出等
7.保护环境和自然 主要包括能源支出、污染控制设施建设支出、电力
资源支出
公共部门经济学
5.1 公共支出的分类
5.1.1 理论分类
3.按照政府 对公共支出 的控制能力
分类
可控制性 支出
不受法律和契约的约束,可以由政 府部门根据每个预算年度的需要 分别决定或加以增减的支出。
不可控制 性支出
根据现行法律和契约所必须进行 的支出。
公共部门经济学
5.1 公共支出的分类
5.1.1 理论分类
创造性支出 不可控制性支出
一般利益支出 特殊利益支出
公共部门经济学
复习思考题
1.公共支出分别在理论上和统计上应做怎样的分类?
2.公共支出分别在理论上和统计上应做怎样的分类?
3.从经济角度谈谈消耗性支出对流通领域、生产 领域和分配领域的影响。 4.从经济角度谈谈转移性支出对流通领域、生产领域和 分配领域的影响。
个人、家庭
支出的对 象是厂商
对生产的影响就是直接的
公共部门经济学
5.3 转移性支出的经济影响
5.3.3 转移性支出对分配领域的影响
改变在初次 分配中形成 的国民收入
分配格局
以个人或家庭为对象的转移性支出 以厂商为对象的转移性支出
公共部门经济学
关键术语
消耗性支出 转移性支出
预防性支出 可控制性支出
1.按照公共 支出的性质
分类
公共部门经济学
公共部门经济学公共部门经济学是经济学的一个重要分支，研究的是政府在经济活动中的角色和行为。
公共部门经济学关注的是公共资源的配置、公共政策的制定与实施，以及政府与市场的互动关系。
本文将从公共财政、公共物品与外部性、税收与纳税行为等方面，简要介绍公共部门经济学的主要内容和应用。
一、公共财政公共财政是公共部门经济学的核心概念之一，主要研究政府如何通过收入和支出来实现经济和社会目标的。
在公共财政领域，有两个重要的原则需要考虑，即均衡性和效率性。
均衡性指的是政府在收入与支出之间的平衡，即使得财政收入能够覆盖财政支出。
效率性则是指政府在资源配置中追求最优化的效果，以实现社会福利最大化。
通过税收、政府开支、财政预算等手段，政府可以调节经济运行，提高社会公平与效率。
二、公共物品与外部性公共物品和外部性是公共部门经济学的两个重要概念。
公共物品是指一种具备非竞争性和非排他性的特性，任何人都可以共享，并且一个人的使用并不会减少其他人的使用。
典型的例子包括国防和道路等公共设施。
外部性则是指一个人的经济活动对其他人或社会产生的影响，可以是正面的（正外部性）或负面的（负外部性）。
政府在公共物品和外部性的管理中扮演着重要的角色，通过提供公共物品和制定相关政策来解决外部性问题，以实现社会福利的最大化。
三、税收与纳税行为税收是公共部门经济学中的一个重要研究领域。
税收既可以用于为政府提供财政收入，也可以用于调节经济运行和资源配置。
纳税行为则研究纳税人在税收政策下的行为反应，包括如何避税、如何选择最优税负、如何应对税收改革等。
通过研究税收与纳税行为，政府可以制定更为合理的税收政策，提高税收征收的效率和公平性。
四、公共部门经济学的应用公共部门经济学的研究成果可以应用于实际政策制定和决策过程中。
例如，通过研究税收弹性，政府可以了解到在不同税负下纳税人的反应，从而调整税收政策。
又如，在公共投资领域，公共部门经济学可以帮助政府选择最优的投资项目，确保资金的有效使用。
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10
Figure 17.3 Impact of a Property Tax on Housing Rents
Rent per Square Foot (Dollars) S 120 100 60 D=Gross Rent Net Rent = Yt-tVt
DY tVt = $60
0
Q2 Q1 Housing Rented per Year (square feet)
9
Local Property Taxes and Tax Capitalization
Property Tax Differentials are the differences between what would be owed in one community on a particular piece of property relative to what would be owed on an identical piece of property in a different community. If the differential is high, then people will be willing to pay less for property in the high-tax community and more for a home in the low-tax community. The tax differential will be capitalized into the value of each home. The present value of the differential over the expected length of time the differential will hold will be the difference in the prices of the two pieces of property.
A solution is to impose a tax on the land rather than the buildings on it.
16
Figure 17.4 Impact of a Land Tax
S
Rent per Acre
R* G tV R* N Entire Tax Borne by Landlords D = RG RN = RG – tV
For instance, Newark N.J. has a nominal tax rate of 23.85%, but the assessed value of a piece of property is typically only 16.4% of its market value. Thus, the effective rate is 3.91%. The average U.S. effective rate is 1.67%, the median 1.42%.
12
Property Taxes in the U.S.
Fractional Assessment is the practice of assessing a property at only a fraction of its true value. Typically this implies that the tax rate is higher. Nominal Tax Rates are the rates of tax per assessed value that a property owner must pay. Effective Tax Rates are defined as the taxes owed per true market value.
In no state does it provide less than a third of local government revenue.
14
Property Tax Preferences
Communities often enact “circuit-breakers” that do not allow assessed evaluation to increase more than a fixed percentage in a period of time to help the elderly living on fixed incomes.
11
Capitalization and the Elasticity of Supply
Full tax capitalization only occurs if there is no supply elasticity.
Land is perfectly inelastic but structures are not. A differential tax will cause more building in one area and less building in another. After such shifting, less than full capitalization of the tax differential occurs.
13
Reliance of the Property Tax by Local Governments
ቤተ መጻሕፍቲ ባይዱ
The property tax is an important source of revenue for most local governments. It raises more than 95% of all local revenue in CT, ID, MA, MN, MT, NH, NJ, RI, VT, WI.
5
Figure 17.1 Impact of a General Wealth Tax When the Supply of Savings is Perfectly Inelastic
S Return (Percent)
rG* rN*
tW W Ri
D = rG tW W rN = rG – R1 0 Q1 Annual Savings and Investments
Q2 Q1 Annual Savings and Investments
7
Selective Property Taxes
Property Taxes in the U.S. are typically selective in that real property is taxed, some forms of personal property are taxed, and intangible property is not taxed.
6
Figure 17.2 Impact of a General Wealth Tax When the Supply of Savings is Responsive to Changes in Annual Return
S
Return (Percent)
rG1* rG* rN1* D = rG tW W rN = rG – R1
3
Assessment of Property Value
For the property tax, the assessed value of a home and the land upon which it sits is quite subjective. Real-estate markets exists for many homes but not others.
4
A Comprehensive Wealth Tax
A comprehensive wealth tax would tax all forms of capital equally. If W = Ri/(1 + r)i then the effective tax rate on savings would be ts = tWW/Ri Where Ri = the return to asset I r = the interest rate tW = the wealth tax rate W = Wealth
Intangible Property is wealth that is held as paper or financial assets. Personal Property is wealth that is held in the form of cars, furniture, clothing, jewelry, etc.
Q1 Usable Acres of Land
17
Estate and Gift Taxes
The estate tax places a tax on the estate of those who have died before their assets may be transferred to their heirs. The gift tax prevents people from avoiding the estate tax by giving away their assets before they die. You may give up to $10,000 to each person per year.
2
Measuring Wealth
Market value can be used to establish the value of most real property and intangible property, but personal property has no acceptable resale market. Serious inequities can arise from mismeasurement of wealth and serious shifting can take place when one form of wealth is taxed while another is not.