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

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

概述 财务评价 财务评价举例 改扩建项目和技术改造项目的财务评价 国民经济评价

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

概述 盈亏平衡分析 敏感性分析 概率分析 风险决策

 静态评价方法  动态评价方法  投资方案的选择

 资金的时间价值及等值计算  利息与利息率  资金等值计算