为了进一步提升博士生的科研能力，财政税务学院将陆续邀请国内外的学者为博士生和硕博连读生系统讲授公共政策的研究方法及其应用，欢迎大家一起参与！本次课程名称为税收与发展。
【课程名称 COURSE】
税收与发展 (Taxation and Development)
【授课教师 INSTRUCTOR】
姓 名：陈晓光
职 称：Assistant Professor (Lecturer)
来自学校：Business School, University of Western Australia
Email地址： shawn.chen@uwa.edu.au
【授课对象 STUDENTS】
博士研究生 Ph.D. Candidate
【先修课程 PREREQUISITES】
中级微观、中级宏观、初级公共经济学（或财政学）、初级计量经济学
Intermediate-level microeconomics and macroeconomics, preliminary level public economics and econometrics.
【授课方式 METHODS OF INSTRUCTION】
以课堂讲授为主，穿插课堂讨论与论文阅读
Lecture, class discussion, reading of papers
【课程简介 COURSE DESCRIPTION】
This Course intends to introduce topics on the relationship between taxation and economic development. Research questions will be raised from the basic facts on the size and structure of taxation across countries and over the course of economic development. Theoretical models and empirical strategies would be preliminarily introduced before addressing these questions. The research agenda will be set on the two-way relationship between taxation and economic development. We will first look into how the tax structure and tax profile over time in developing country is shaped by the economic, political constraints and natural endowments. We will then answer the question in the other way around – how the taxation affects the economic outcome, particularly in terms of income level, productivity, and regional inequality. Policy implications will also be discussed based on the positive analysis.
【课程大纲 OUTLINE】
Outline
1. Taxation and Development – Facts and Questions across-country and over time (6月1号下午15：00-18:00, 学院南路主教111)
2. Theoretical Framework (6月4号9:00-12:00, 学院南路主教111)
3. Informal Sector and Tax base in Developing Countries (6月4号15:00-18:00,, 学院南路主教101)
4. Tax Evasion and Tax Structure in Developing Countries (6月6号15:00-18:00, 学院南路主教107)
本项目获2018年度中央财经大学国际合作处“中财讲习教授”项目资助，项目名称为“税收理论与中国政策改革研究暨人才培养（编号：ZCJX20180009）”。
欢迎同学们踊跃报名参加！
【撰稿】寇恩惠 【审核】樊勇
