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】

1. Tax capacity – information vs. incentive (12月17号下午13：30-16:20,沙河西区503)      

2. Taxation and rent seeking (12月21号13:30-16:20,沙河学院7号楼113)    

3. Taxation and natural resource revenue (12月24号13:30-16:20, 沙河西区503)    

4. Taxation, productivity loss, and regional inequality (12月28号13:30-16:20, 沙河学院7号楼113)    

【Mini-course on STATA】

另外安排4次课共12课时介绍STATA的使用。请参加此部分课程的同学自行携带安装好STATA 13以上的笔记本电脑到教室。课程安排如下：  

1. Working environment, basic commands, data manipulation (12月18号18:30-21:20,沙河学院7号楼113)      

2. More on data manipulation: cross-section, time-series, panel data (12月19号13:30-16:20,沙河学院7号楼113)      

3. Regression, post-estimation command, export of results (12月25号18:30-21:20,沙河学院7号楼113)      

4. Graphs, program and flow control (12月26号13:30-16:20,沙河学院7号楼113)        

本项目获2018年度中央财经大学国际合作处“中财讲席教授”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】杨龙见【审核】樊勇