課程名稱︰租稅理論與政策 課程性質︰經濟系選修 課程教師︰何志欽 開課學院：社會科學院 開課系所︰經濟系 考試日期（年月日）︰11/12 2008 考試時限（分鐘）：100分 是否需發放獎勵金：是 （如未明確表示，則不予發放） 試題 : 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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