課程名稱：財政學
課程性質：選修
課程範圍：公共財理論、所得衡量移轉政策、租稅基本認識
開課教師：羅光達
開課學院：社科院
開課系級：財政系
考試日期(年月日)：2013.4.15(一)
考試時限(Mins)：16:10~18:00(110mins)
附註：
試題本文：
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) 何謂 flax tax？它可能具有累進稅、比例稅或是累退稅的性質嗎？試說明之。
(2) 何謂 lump-sum tax？它可能具有累進稅、比例稅或是累退稅的性質嗎？試說明之。
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) 逃稅/避稅/節稅
7. 12 points, 3/3/3/3
請回答下列問題：
(1) 2011年我國稅課收入大約為？（新台幣）
Ａ：8,500 億；Ｂ：1.2 兆；Ｃ：1.7 兆；Ｄ：2.5 兆；Ｅ：12 兆
(2) 我國目前所課徵的下列稅目中，哪些是屬於國稅？
Ａ：遺產贈與稅；Ｂ：房屋稅；Ｃ：貨物稅；Ｄ：菸酒稅；Ｅ：土地增值稅
(3) 近些年來，我國的賦稅收入佔 GDP 的比例大約是為：
Ａ：8%；Ｂ：13%；Ｃ：20%；Ｄ：25%；Ｅ：32%
(4) 近些年來，我國的賦稅收入以何種租稅所佔的比例最高？
Ａ：營業稅；Ｂ：所得稅；Ｃ：貨物稅；Ｄ：證券交易稅；Ｅ：土地增值稅
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
￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣