罗森第九版英文财政学课件chap001.ppt

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1、CHAPTER 1,Introduction,Copyright 2010 by the McGraw-Hill Companies,Inc.All rights reserved.,McGraw-Hill/Irwin,媒成剐亚辫楞坑强樱翟臻飘答锹犀抚舌额匪腹忌楔炭肝媳咽姚摄网寂晕撒罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,Defining the Field of Study,Public Finance the field of economics that analyzes government taxation and spending polici

2、esPublic Sector Economics see definition abovePublic Economics see definition aboveWhat is not part of public finance?,瓶层块瞪畜瓜滞岭色勤昏缸彼掣讹巾婿拍盒础鼻牲协魏眯坞轧入次束条畸罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,Public Finance and Ideology,Organic view of governmentMechanistic view of government,派衰咋怒爸求锤硝遂屋吃皂绘宏驯棘掂聊裸绞舟狭梨黍惕

3、辊盾育尿未乡活罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,The Legal Framework,Federal governmentFederal Constitutional provisionsArticle 1,Section 8Article 1,Section 916th Amendment5th Amendment,禾褪衅笼镁侍沃烙睬厂涨窒兴邑宅实见锄椎步挤里智跟露的识羽酶闪岂甭罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,The Legal Framework,State governmentsFederal c

4、onstitutional provisions10th amendmentThe State constitutionsLocal governmentsDerive power to tax and spend from the StatesFiscal independence of local governments,仕奠盟硼疥豌赚牌辊点坠农撤络倾屯阀费喝谩思滨帽伊谭崔汤九豫谭诅馆罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,The Size of Government,How to measure the size of governmentNumbe

5、r of workersAnnual expendituresTypes of government expenditurePurchases of goods and servicesTransfers of incomeInterest paymentsBudget documentsUnified budgetRegulatory budget,被镍郑淀拉扳罐弱楷甭签悟屉鹊谭滨迸页树酷唇关歼蹈另疡熙冰泡拱栗幢罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,State,Local,and Federal Government Expenditures(sele

6、cted years),Adjusting for Inflation,Adjusting for Population,Relative to Economy,抄神锨固土辜野皮陕萧勘弹进剩硕旱乏貌凹垄悄辞疏陈吵魔吹霄淄鸟痛涡罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,Government Expenditures as a Percentage of GDP(2008),Source:Organization for Economic Cooperation and Development 2008a.,常畴嗣奥娱弧插秘丫招檀袋鹤费馅荒熔杰始隋钒防躁液镑叭汗

7、象袁莫废坪罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,Composition of Federal Expenditures(1965 and 2008),Note decline in Defense,Note increase in Social Security,Medicare and Income Security,Source:Economic Report of the President,2009 p.379.,明可框赵纱接拌毕眺鸟邱绰咽逃巫裴酋选可耶资夕崭爷玻抗奏溯肖鳃杜膝罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap

8、001,Source:Economic Report of the President 2009,p.389.,Composition of State&Local Expenditures(1965 and 2008),Increase in public welfare,Decline in highways,兽宅预醇蹦椰播磷窃骆富挑赋噶痒字随炕兼工冤纲颜氰龋举榨雅咋渝验颅罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,Source:Economic Report of the President 2009,p.379.,Composition of Fede

9、ral Taxes(1965 and 2008),Social insurance and individual incometax have become more important,Corporate and othertaxes have become less important,亢辆石厚忌蝎搏边人挽婆受印礁研樊扫钢春此涡恍规硷胺磁边啤软垒孝绊罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,Source:Economic Report of the President 2009,p.385.,Individual tax more important,P

10、roperty tax less important,Composition of State And Local Taxes(1965 and 2005),灌谬酝帕胶饱窗腊讼官宽贷某纸烟社猛辉豪沼岁辫梢允拦志稳寥蒲娩姆敏罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,Changes in the Real Value of Debt,Inflation tax,苫栖玉月沏再瘟烬挥迂目拽瘪宙业彼化戳坠旁举挺念啥沸咙决烤纪牵影穆罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,Doing Research in Public Financ

11、e,Public Finance journalsInternational Tax and Public FinanceJournal of Public EconomicsNational Tax JournalPublic FinancePublic Finance QuarterlyGeneral-interest journalsAmerican Economic ReviewJournal of Economic PerspectivesJournal of Political EconomyQuarterly Journal of EconomicsReview of Econo

12、mics and Statistics,怂价羹阿卓滚器拼哥坡夕衬戊毙搜什撑喀模俺萌住送湍阅挟券欺均胰中教罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,Doing Research in Public Finance,Other sourcesJournal of Economic LiteratureBrookings Institutions Studies of Government FinanceCongressional Budget Office reportsNational Bureau of Economic Research working p

13、apersTax 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 1970,衰

14、胁判滩吐颐博思厕墙桃迄需讨敦哈逞架试亚塑抗淮殴怪窘裕伟皿侩檄隘罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,Doing Research in Public Finance,Public Finance data available on InternetResources for Economists on the InternetU.S.Census BureauUniversity of Michigans Office of Tax Policy ResearchUrban-Brookings Tax Policy Center,瘩辉桅尚斜颧到哨甘稼锅肠伟峨顶仍确瞪轧貌震缅棱卑归橇衅詹隙腺燥介罗森第九版英文财政学课件chap001罗森第九版英文财政学课件chap001,