G6046353 Public Finance 2

Hiroshima University Syllabus

Japanese

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
（Katakana）ザイセイガク２

Subject Name in
English Public Finance 2

Instructor YAMAZAKI SHINGO

Instructor
(Katakana) 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).

Lecture-based.

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
Program
(Applicable only to targeted subjects for undergraduate students)
Criterion referenced
Evaluation
(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/Reference
Books,etc. 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
Class,etc. 　

(More Details)

Learning techniques to be incorporated 　

Suggestions on
Preparation and
Review 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

Message

Other

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.

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 （Katakana）	ザイセイガク２
Subject Name in English	Public Finance 2
Instructor	YAMAZAKI SHINGO
Instructor (Katakana)	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). Lecture-based. 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 Program (Applicable only to targeted subjects for undergraduate students)
Criterion referenced Evaluation (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/Reference Books,etc.	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 Class,etc.
(More Details)
Learning techniques to be incorporated
Suggestions on Preparation and Review	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
Message
Other
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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