1,Public Finance (Eighth Edition),U.S Harvey S. Rosen Ted Gayer Lecturer: He pingjun Email: 357349321,2,Brief table of contents,Part1 Getting started 开场白 Part2 Analysis of public expenditure 公共支出分析 Part3 A framework for tax analysis 税收分析框架 Part4 The united states revenue system 美国的收入制度 Part5 Public finance in a federal system 多级政府财政,3,Part1 Getting started,1 Introduction 2 Tools of positive analysis 3 Tools of normative analysis,4,Chapter 1,Introduction 导论,5,Main content,Definition of public finance 财政学定义 Public Finance and Ideology 财政思想 Government at a Glance 政府一览,6,1 Public Finance Defined,1 Public finance phenomena in daily life Public needs Public goods Finance Needs Goods Allocation Private needs Private goods Market According to family or person BirthEducationWorkRetirementDeath According to government Compulsory education-Public transportationEnvironmental protectionPublic health,7,Public finance phenomena in daily life,Fiscal policy Positive policy Neutral policy -Passive (negative) policy How about the present fiscal policy? Positive fiscal policy,8,1 Public Finance Defined,2 Definition Public finance is a subject about the taxing and spending activities of the government. Also known as “public sector economics” , “public economics” or “Government Economics” Social science, applied economics,9,西方财政学的代表,亚当斯密,约翰梅纳德凯恩斯,约瑟夫斯蒂格利茨,10,中国以马克思主义基本原理为指导的财政学,11,3 Focus of public finance,Focus is on microeconomic functions of government -the way government affects the allocation of resources and the distribution of income. Nowadays: the macroeconomic functions of government-the use of taxing spending, and monetary policies to affect overall unemployment or price levels -are left for macroeconomics. Scope of public finance is sometimes unclear government has role in many activities, but focus will be on taxes and spending.,12,3 Function of public finance,Allocation of resources 资源配置 Distribution of income 收入分配 Stability and development of economy 经济稳定与发展,13,2 Public Finance and Ideology,How should a government function in economic sphere? （1）Organic view 政府（社会）有机论 （2）Mechanistic view 政府（社会）机械论,14,Organic view,Viewpoint Society is conceived of as a natural organism. Each individual is a part of organism, and the government can be thought of as its heart. 社会被看作是一个自然的有机体，每一个人都是这个有机体的一部分，而政府被看作是该有机体的心脏。 Implication In an organic view of society, individuals are valued only by their contribution to the realization of social goals. These goals are determined by the government. 按照社会有机论，个人只有在有助于社会目标实现时才有价值。这些目标由政府来决定。,15,Mechanistic view,Viewpoint Government is not an organic part of society.It is a contrivance created by individuals to better achieve their individual goals. Individual, not group, is at center stage. 政府不是社会的一个有机组成部分，它是个人为了更好地实现其个人目标而人为创立的东西。处于舞台中心的不是群体，而是个人。 Implication In a mechanistic view of society, government is a contrivance erected to further individual goals. It is not clear how the government can reconcile sometimes conflicting individual goals. 按照社会机械论，政府为了促进个人目标的实现而人为创立的东西。政府如何能协调有时是相互冲突的个人目标，尚不清楚。,发明物，想出的计谋,16,Viewpoint of this book The notion that the individual rather than the group is paramount is relatively new. -Mechanistic view 主要是个人而不是群体的观点是比较新颖的。 Individual decision making is the focus of much economics 个人决策是许多经济学的研究对象,至上的， 首要的,17,3 Government at a Glance,Legal framework Size of government Expenditures Revenues,18,1 The Legal framework,(1)Federal government Expenditure: No real constraints on spending in Constitution Revenue：All bills for raising revenue shall be originate in House of Representatives. Equal tax rates across states. Budget：Can run budget deficits？,宪法,众议院,Yes,限制,19,（2）State and local government Explicit authorization for states to spend and tax is not required in constitution. States can impose spending / taxing restrictions on themselves in their own constitutions. Many states cannot run budget deficits. From a legal point of view, the power of local governments to tax and spend is granted by the states.,授予,20,Size of governmenthow to measure? Number of government employees Annual expenditures Purchases of goods and services. Transfers of income to people, businesses, and other government. interest payments. Unified budget 统一预算In 2001, $1.6 trillion spent at federal level, and another $1.3 trillion at state and local levels.,Its reasonable and common,美国联邦政府预算的基本形式。联邦政府在统一预算中将其支出逐项列出。,企业,21,These numbers ignore activities that do not have explicit outlays, but substantial effects on resource allocation. Regulations, for example. Conceivably, could construct a “regulatory budget” to account for these costs, but difficult to compute.,管制预算,22,3 Government Expenditure,Some numbers Annual expenditures have grown by a factor of 30 from 1960-2005（Table1.1）. Inflation, population also changing. Real, per-capita expenditure still 10 times as large. As percentage of GDP, government expenditure