[試題] 98上 何志欽 租稅理論與政策 期中考

[LFALS ()]

課程名稱︰租稅理論與政策
課程性質︰系內選修
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）︰2009/11/6
考試時限（分鐘）：100分鐘
是否需發放獎勵金：是!多謝XD
（如未明確表示，則不予發放）

試題 :

*總共六題 六選四

     Question 1:Taxation and Efficiency (25 points)

(1A) Discuss and illustrate - how each of the following two taxes would
generate excess burden: (a) lump sum taxes; and (b) commodity taxes

(1B) Discuss and illustrate - when the government imposes a uniform tax
rate for all commodities, would this uniform commodity taxation be
equivalent to lump-sum taxation?


     Question 2:Tax Incidence(25 point / with extra credit 5 points)

(2A) Analyze and illustrate the incidence of a unit tax imposed on the
consumer side when:(a) supply is perfectly inelastic; (b) supply is
perfectly elastic; and (c) supply is more elastic than demand

(2B) Analyze and illustrate the incidence of a unit tax imposed on the
producer side when:(d) demand is perfectly inelastic; (e) demand is
perfectly elastic; and (f) demand is more elastic than supply

(2E - Extra Credit) Analyze and illustrate the incidence of a unit subsidy
when the demand and supply are equally elastic (5 points)


     Question 3: Optimal Commodity Taxation(25 points)

(3A) Present an optimization model for commodity taxation,and discuss
two key hypotheses in differential commodity taxation: (a) Ramsey rule;
and (b) Broad base rule

(3B) outline the key elements of Corlett-Hauge rule, and discuss its
policy implications to optimal commodity taxation


     Question 4: Optimal Income Taxation (25 points)

(4A) Present an optimization model for income taxation, and discuss the
two key hypotherer in progressive income taxation: (a) Vertical equity;
and (b) Behavioral response

(4B) Discuss hte trade-off between two competing critiria in optimal
income taxation: (a) Efficiency cersus (b) Equity


     Question 5: Tax Evasion and Enforcement(25 points)

(5) Using both Rosen model and Andersen model, evaluate the impace
on tax evasion through two enforcement policies: (a) an increase in
penalty severity; and (b) a reduction in detection capability


     Question 6: Tax Filing Compliance(25 points)

(6) Outline the theoretical framework of Erard and Ho (2001) -
searching for Ghosts; and discuss its major findings and contributions,
both theoretical and empirical, with regard to methodological advancement
and policy relevance in the context of tax compliance

--
※ 發信站: 批踢踢實業坊(ptt.cc) 
◆ From: 118.160.168.193
推 TINTINH     :已收精華區:)