一、中国市民社会发展的历史回顾 1.中国传统社会中没有对应于西方的市民社会

1.管理说 2.传播说 3.传播管理说 4.咨询说 5.关系说 6.协调说

Introduction This lesson will address questions related to different levels of government: How should various responsibilities be allocated to different levels of government? Is decentralized government decision making desirable? Are locally raised taxes a good way to pay for services provided locally?

Introduction There is substantial dissatisfaction with the federal personal and corporate income tax systems. One possibility is to adopt a consumption tax whose base is actual consumption. Another possibility is a tax on wealth, whose base is accumulated saving

Introduction Besides taxation, the government's' other major revenue source is borrowing. In this lesson, we will: Discuss problems with measuring size of debt Who bears the burden of the debt When is borrowing a suitable way to finance government expenditure

Introduction A corporation is a form of business organization in which ownership is usually represented by transferable stock certificates -Stockholders have limited liability Corporations are independent legal entities · Can make contracts, hold property, incur debt, sue, and be sued

Introduction A key policy question is how do households respond to the incentives presented in the U.S. tax code? We will examine: Labor supply -Saving Housing Portfolio Composition

Basic Structure Fiqure 15.1 shows the series of steps used to compute a person's tax liability. Step 1: Compute Adjusted Gross Income (AGI) Step 2: Convert AG/ into taxable income by subtracting exemptions and deductions Step 3: Compute tax due by applying a rate schedule, and subtracting tax credits

Optimal Commodity Taxation Assume that the goal is to finance expenditures with a minimum of excess burden. Assume lump sum taxes are infeasible 3 commodities: Good X. Y, and leisure

Introduction Are people unaffected by tax increase if they pay zero in taxes afterwards? No, consumption may have changed in response to the tax increase Bundle consumed is less desirable Excess burden is a loss of welfare above and beyond the tax revenues collected