《財(cái)政學(xué)》（第8版）課件：lecture1 Public finance and it’s analysis implements

1、Lecture onePublic Finance and its analysis implementsCurriculum website: http:/czx.jpkc.cc/2022/7/91Public Finance and Ideology財(cái)政學(xué): 也稱公共部門經(jīng)濟(jì)學(xué)或公共經(jīng)濟(jì)學(xué)，是以政府收支活動(dòng)及其對(duì)資源配置與收入分配的影響為研究對(duì)象的一門學(xué)科。為什么要研究財(cái)政學(xué)？什么是政府？理念方面：有機(jī)論；機(jī)械論（自由主義與民主社會(huì)主義）現(xiàn)實(shí)方面：憲法框架下的政權(quán)組織，如聯(lián)邦制、集權(quán)制等2022/7/92Tools of Normative Analysis福利經(jīng)濟(jì)學(xué)：研究各種經(jīng)濟(jì)狀態(tài)的社

2、會(huì)合意性的經(jīng)濟(jì)理論的一個(gè)分支。福利經(jīng)濟(jì)學(xué)主要依靠基本的微觀經(jīng)濟(jì)學(xué)工具進(jìn)行分析，主要是無(wú)差異曲線(indifference curves).考慮一個(gè)二人經(jīng)濟(jì)體：2 people (Adam & Eve)2 commodities (Apples & Figs)Fixed supply of commodities (e.g., on a desert island)2022/7/93Edgeworth BoxAdamEve00srApples per yearFig leaves per yearvwuyx2022/7/94Indifference curves in Edgeworth Box

3、AdamEve00srApples per yearFig leaves per yearA1A2A3E1E3E2Further2022/7/95Making Adam better off without Eve becoming worse offAdamEve00srApples per yearFig leaves per yearAgAhApEgghpA Pareto Efficient Allocation2022/7/96Making Eve better off without Adam becoming worse offAdamEve00srApples per yearF

4、ig leaves per yearAgEggp1pEp1A Pareto Efficient Allocation2022/7/97Making both Adam and Even better offAdamEve00srApples per yearFig leaves per yearAgEggp1pEp2Ap2p2 Pareto efficient Pareto improvementApples per yearFig leaves per year2022/7/98Starting from a different initial pointAdamEve00srApples

5、per yearFig leaves per yearAgEggp1pEp2Ap2p2p3p4k2022/7/99The Contract CurveAdamEve00srApples per yearFig leaves per yearAgEggp1pEp2Ap2p2p3p4The contract curve2022/7/910Pareto Efficiency in ConsumptionMRSaf = MRSafAdamEve2022/7/911Production Possibilities CurveApples per yearFig leaves per yearCC0wyx

6、zSlope = marginal rate oftransformationMRT = MCA/MCFFurtherB1A1FD2A1F2022/7/912Marginal Rate of TransformationMRTaf = Marginal rate of transformation of apples for fig leavesMRTaf = MCa/MCfEfficiency Conditions with Variable ProductionMRTaf = MRSaf = MRSaf= MCa/MCfAdamEve2022/7/913Efficiency in Comp

7、etitionEfficiency in Competitive MarketsConsumers Budget AllocationProfit Maximizing Firm當(dāng)產(chǎn)量可以變化時(shí)，效率要求:2022/7/914Production Possibilities CurveApples per yearFig leaves per yearCC0wyxzSlope = marginal rate oftransformationMRT = MCA/MCFFurtherB1A1FD2A1Fqp5p3qp5p32022/7/915The First Fundamental Theore

8、m of Welfare EconomicsThe First Fundamental Theorem of Welfare Economics：在一定條件下，完全競(jìng)爭(zhēng)市場(chǎng)機(jī)制可以自動(dòng)實(shí)現(xiàn)帕累托效率的資源配置。含義：完全競(jìng)爭(zhēng)的經(jīng)濟(jì)會(huì)自動(dòng)有效配置資源，無(wú)需政府干預(yù)自由企業(yè)制度在提供商品與服務(wù)方面具有驚人的生產(chǎn)性 存在問題：本質(zhì)上以效率作為資源配置的唯一標(biāo)準(zhǔn)，這是否合意并不清楚帕累托效率標(biāo)準(zhǔn)本身不足以對(duì)各種資源配置進(jìn)行排序2022/7/916Efficiency versus EquityAdamEve00srApples per yearFig leaves per yearqp5p32022/

9、7/917Utility Possibilities CurveEves utilityAdams utilityUUp3qp52022/7/918Social Indifference CurveEves utilityAdams utilityW = F(UAdam, UEve)Increasingsocialwelfare2022/7/919Maximizing Social WelfareEves utilityAdams utilityiiiiii2022/7/920The Second Fundamental Theorem of Welfare economics The Sec

10、ond Fundamental Theorem of Welfare Economics：社會(huì)通過適當(dāng)?shù)匕才懦跏假Y源稟賦，則完全競(jìng)爭(zhēng)市場(chǎng)可以實(shí)現(xiàn)帕累托有效的資源配置含義公平與效率是可以分開的問題政府如能使用有效的方法轉(zhuǎn)移資源就無(wú)須干預(yù)市場(chǎng)價(jià)格總之：福利經(jīng)濟(jì)學(xué)是基于個(gè)人主義基礎(chǔ)上的理論體系，對(duì)取得結(jié)果的過程并不太在意。因此有爭(zhēng)議。2022/7/921Market FailureMarket PowermonopolyNonexistence of Marketsasymmetric informationexternalitypublic good2022/7/922Buying into We

11、lfare EconomicsIndividualistic outlookmerit goodsResults orientationCoherent framework for analyzing policyWill it have desirable distributional consequences?Will it enhance efficiency?Can it be done at a reasonable cost?2022/7/923財(cái)政學(xué)的研究方法：規(guī)范分析與實(shí)證分析注意一對(duì)相近的概念：理論分析與經(jīng)驗(yàn)分析了解財(cái)政的收支行為2022/7/924HomeworkP.16:

12、 4P.32: 7P.49-50: 4,8,102022/7/925Doing Research in Public FinancePublic Finance journalsInternational Tax and Public FinanceJournal of Public EconomicsNational Tax JournalPublic FinancePublic Finance QuarterlyGeneral-interest journalsAmerican Economic ReviewJournal of Economic PerspectivesJournal o

13、f Political EconomyQuarterly Journal of EconomicsReview of Economics and Statistics2022/7/926Doing Research in Public FinanceOther sourcesJournal of Economic LiteratureBrookings Institutions Studies of Government FinanceCongressional Budget Office reportsNational Bureau of Economic Research working

14、papersTax Foundations Facts and Figures on Government FinanceU.S. Government Printing Office publicationsStatistical Abstract of the United StatesEconomic Report of the PresidentBudget of the United StatesU.S. Census of GovernmentsHistorical Statistics of the United States from Colonial Times to 197

15、02022/7/927Doing Research in Public FinancePublic Finance data available on internetResources for Economists on the InternetU.S. Census BureauUniversity of Michigans Office of Tax Policy ResearchUrban-Brookings Tax Policy Center2022/7/928Indifference curves假設(shè)：完備性，傳遞性，無(wú)癢足性，邊際遞減規(guī)律Back to 202022/7/929Efficiency in Production60A50A40L30LLabor in figs production50L0f0a30KCapitalin figsproduction20L10L20K10K10L20L30L40L50LCapitalin appleproduction10K20K30K30F25F10F80ALabor in apple ProductionEach point measures inputs to the production Each isoq