课程名称︰租税理论与政策 课程性质︰经济系选修 课程教师︰何志钦 开课学院：社会科学院 开课系所︰经济系 考试日期（年月日）︰11/12 2008 考试时限（分钟）：100分 是否需发放奖励金：是 （如未明确表示，则不予发放） 试题 : Instructions:You will have 100 minutes to complete the exam. Answer all six (6) parts.Follow the directions for each part and note carefully the choices that are available. Good luck and have fun. Part 1-welfare economics(15 points) (1)Outline and illustrate the core arguments and main implications for first theorem and second theorem of welfare economics, and discuss the connection between these two theorems in terms of efficiency and equity(15 points): Part 2-taxation and efficiency(20 points) (2A)How does any two(2) of the following three(3) types of taxation generate excess burden(deadweight loss)(10 points): (a)lump sum taxation (b)commodity taxation (c)income taxation (2B)Discuss and illustrate-when government imposes a uniform tax rate(t) for all commodities,would this uniform commodity taxation be equivalent to lump-sum taxation(10 points)? Part 3-tax incidence(15 points) (3)Indicate and illustrate the incidence of the following three(3) commodity taxes in a partial equilibrium analysis-who bears the dreater proportion of tax(consumers or producers)(15 points): (a)A tax on a product,when the elasticity of demand is zero. (b)A tax on a product,when the elasticity of supply is infinity. (c)A tax on a product,when the elasticity of demand is greater(inabsolute value)than the elasticity of supply. Part 4-optimal taxation(20 points) (4A)Develop and solve an optimization model for any one(1) of the following two(2) optimal tax rate structure designs(10 points): (a)differential commodity taxation (b)progressive income taxation (4B)Outline core arguments and policy implications for any one(1) of the following two(2) optimal taxation rules(10 points): (a)Ramsey rule (b)Corlett-Hauge rule Extra credit(up to 5 points):Discuss the relationship between these two rules in the context of efficiency versus equity. Part 5-tax compliance and enforcement (15 points) (5)Based on Rosen's marginal cost-benefit model of tax compliance,evaluate the impact of the following three(3) enforcement policies on tax evasion(15 points ): (a)An increase in penalty severity of evasion (b)An enhancement on detection mechanism of noncompliance (c)A reduction in tax audit coverage and intensity Part 6-taxation on labor income(15 points) (6)Analyze and compare the following two(2) welfare programs in terms of their basic design and likely moral hazard effect on labor supply(15 points): (a)AFDC(Aid to families with dependent children) (b)TANF(Temporary assistance to needy families) Extra credit(up to 10 points): Discuss key design of the EITC(Earned income tax credit)program and its likely effects on work incentives of low-income individuals.Make sure you distinguish the discussion in three different regions:phase-in,flat,and phase-out. --

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