课程名称：财政学
课程性质：选修
课程范围：公共财理论、所得衡量移转政策、租税基本认识
开课教师：罗光达
开课学院：社科院
开课系级：财政系
考试日期(年月日)：2013.4.15(一)
考试时限(Mins)：16:10~18:00(110mins)
附注：
试题本文：
1. 10 points, 3/7
(1) What is the altruistic utility form?
(2) How does the altruism explain the rationale for redistribution?
2. 10 points, 5/5
(1) 何谓 flax tax？它可能具有累进税、比例税或是累退税的性质吗？试说明之。
(2) 何谓 lump-sum tax？它可能具有累进税、比例税或是累退税的性质吗？试说明之。
3. 10 points
The means-tested programs could be cash transfer or in-kind transfer(like food
stamp program).Please use graphs to show that the food stamp program is no
better than, and perhaps inferior to, cash transfers to the recipient.
4. 20 points, 10/5/5
Suppose that at the current equilibrium price, the price elasticity of Good X
producers is 2.5 and the price elasticity of Good X consumers is －1.15 in
Taipei City.
(1) If Taipei City is considering a new tax on Good X(assuming this is a unit
tax of $50), and asks producers to pay this new tax first. Who will
eventually end up paying more of this new tax? Explain your answer by
using the diagram.
(2) Now, if Taipei City asks consumers to pay this new tax first, what will
happen to your answer in (1)?
(3) How much would the consumers' price have risen if the demand curve of
Good X have been perfectly elastic (horizontal)? Perfectly inelastic
(vertical)?
5. 20 points, 5/5/10
The U.S government has been proposing some welfare programs to help the poor.
Please answer the following questions:
(1) What is the "means-tested" welfare program? What is the "categorical"
welfare program?
(2) What is "Earned Income Tax Credit (EITC)" program?
(3) Please explain graphically how the EITC program affects the work
incentives of households who receive the EITC benefits.
6. 15 points, 5/5/5
Please briefly but precisely explain the following terms:
(1) Moral hazard problem
(2) Benefit reduction rate
(3) 逃税/避税/节税
7. 12 points, 3/3/3/3
请回答下列问题：
(1) 2011年我国税课收入大约为？（新台币）
Ａ：8,500 亿；Ｂ：1.2 兆；Ｃ：1.7 兆；Ｄ：2.5 兆；Ｅ：12 兆
(2) 我国目前所课征的下列税目中，哪些是属于国税？
Ａ：遗产赠与税；Ｂ：房屋税；Ｃ：货物税；Ｄ：菸酒税；Ｅ：土地增值税
(3) 近些年来，我国的赋税收入占 GDP 的比例大约是为：
Ａ：8%；Ｂ：13%；Ｃ：20%；Ｄ：25%；Ｅ：32%
(4) 近些年来，我国的赋税收入以何种租税所占的比例最高？
Ａ：营业税；Ｂ：所得税；Ｃ：货物税；Ｄ：证券交易税；Ｅ：土地增值税
8. 3 points
Please write down your alias identification, which will be used and posted on
the web site to track your grade records.
Please return the question sheet with your answer book
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