Hiroshima University Syllabus

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Academic Year 2024Year School/Graduate School School of Economics Economics Day Course
Lecture Code G6046353 Subject Classification Specialized Education
Subject Name 財政学2
Subject Name
Subject Name in
Public Finance 2
ヤマザキ シンゴ
Campus Higashi-Hiroshima Semester/Term 2nd-Year,  Second Semester,  3Term
Days, Periods, and Classrooms (3T) Weds1-4:ECON B255
Lesson Style Lecture Lesson Style
(More Details)
Lectures will be given face-to-face, but depending on the social situation, they may be given online (teams).


Lectures will be given using the textbook and handouts. Other matters related to the lecture will be explained in the first handout and in the lecture. 
Credits 2.0 Class Hours/Week   Language of Instruction J : Japanese
Course Level 2 : Undergraduate Low-Intermediate
Course Area(Area) 24 : Social Sciences
Course Area(Discipline) 03 : Economics
Eligible Students Second year students
Keywords Public finance; Market failure; Equity; Tax; Fiscal policy; Social security 
Special Subject for Teacher Education   Special Subject  
Class Status
within Educational
(Applicable only to targeted subjects for undergraduate students)
Criterion referenced
(Applicable only to targeted subjects for undergraduate students)
Economic Analysis
(Knowledge and Understanding)
・Basic knowledge of logical analysis on economic issues 
Class Objectives
/Class Outline
Public finance analyzes the economic activities of a central government. In Public finance 2, we study some tax systems, fiscal policy, and social security. 
Class Schedule lesson1 Capital income tax
lesson2 Interest tax
lesson3 Corporate tax
lesson4 Consumption tax
lesson5 Reformation of tax system 1
lesson6 Reformation of tax system 2
lesson7 Fiscal policy 1
lesson8 Fiscal policy 2
lesson9 Budget deficit and public debt 1
lesson10 Budget deficit and public debt 2
lesson11 Social security 1
lesson12 Social security 2
lesson13 Social security 3
lesson14 Tax Administration
lesson15 Summary

Term-end exam (or report) 
Text: 麻生良文・小黒一正・鈴木将覚『財政学15講』新世社、2018年 
PC or AV used in
(More Details)  
Learning techniques to be incorporated  
Suggestions on
Preparation and
Reviewing the contents of each class is recommended.
lesson1 Capital income tax
lesson2 Interest tax
lesson3 Corporate tax
lesson4 Consumption tax
lesson5 Expenditure tax
lesson6 International taxation
lesson7 45-degree analysis
lesson8 Classical theory and rational expectations
lesson9 Budget deficit
lesson10 Public debt
lesson11 Redistribution policy
lesson12 Negative income tax
lesson13 Public pension
lesson14 Summary
lesson15 Summary 
Requirements Taking Public finance 1 before Public finance 2 is recommended. 
Grading Method Term-end exam 100% 
Practical Experience  
Summary of Practical Experience and Class Contents based on it  
Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching. 
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