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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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