第二章古典国际贸易理论(上) 一、斯密之前的贸易思想 1.早期的分工交换思想 国际贸易理论起源于市场经济商品交换和生产分工的思想,研究对象从一国内的生产 交换扩大到不同国家之间的分工和交换。国际贸易思想的起源和发展可以追溯到出现分工 交换思想的古罗马古希腊时代。荷马史诗《伊利亚特》和《奥德赛》记述:一个女奴等于 四条公牛,一个铜制三角鼎等于二十条公牛。这种经济思想反映当时人们已意识到交换的 好处

第一节旅游产品成本理论 一、成本和成本函数 (一)、成本的概念 1、机会成本 2、外显成本 3、隐含成本 4、固定成本 5、变动成本

第一节财务报告的目标与披露方式 一、财务报告的目标 1.财务报告的含义

一、考试形式(开卷) 1、简答题4题20分 2、判断题20题20分 3、问答题4题40分 4、案例分析1-2题20分

一、所谓实证分析,指是与事实相关的分析,而规范分析则是指与价值判断有关的分析

Welfare economics Need systematic framework to assess the desirability of various government actions. Welfare economics is concerned with the social desirability of alternative economic states. Distinguishes cases when private markets work well from cases where government intervention may be warranted

Introduction Will provide framework for thinking about the normative and positive aspects of government income redistribution policy

Introduction Cost-benefit analysis is a set of practical procedures for guiding public expenditure decisions

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 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