JSGS 802 - Public Finance - Johnson Shoyama Graduate School of Public Policy

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JSGS 802 – Public Finance
                                                           UNIVERSITY OF REGINA CAMPUS
INSTRUCTORS:                        Dr. Iryna Khovrenkov
PHONE:                              (306) 337‐3351
E‐MAIL:                             iryna.khovrenkov@uregina.ca
OFFICE HOURS:                       before or after class/ by appointment
OFFICE LOCATION:                    CB 332.5
TERM:                               Winter 2020
ROOM:                               CB 349 (March 23‐27), CB 330 (March 30 – April 2, April 7)
DATE AND TIME:                      March 23 – April 2: 10am to 2:50pm; April 7: 9am to 2:45pm

Please note that this syllabus is being continually updated. The final version will be
shared with the students in class on March 23, 2020.

CALENDAR DESCRIPTION
   The purpose of this course is to analyze the role of government in terms of the sources of market failure –
   factors that prevent the private sector from generating efficient and fair allocation of resources. The rationales
   for government intervention, the sources of government revenues, the ways in which funds are allocated, and
   the interactions between different levels of government around fiscal decisions are examined. This course is
   intended to be interactive by engaging in the discussion of current policy debates and fiscal issues that arise
   within multi‐level governments.

ATTRIBUTES OF JSGS GRADUATES
   1. Management, Governance, and Leadership: Ability to inspire support for a vision or course of action and
      successfully direct the teams, processes, and changes required to accomplish it.
   2. Communication and Social Skills: Ability to communicate effectively and build enduring, trust‐based
      interpersonal, professional relationships.
   3. Systems Thinking and Creative Analysis: Ability to identify key issues and problems, analyze them
      systematically, and reach sound, innovative conclusions.
   4. Public Policy and Community Engagement: Ability to understand how organizational and public policies
      are formulated, their impact on public policy and management and how to influence their development.
   5. Continuous Evaluation and Improvement: Commitment to on‐going evaluation for continuous
      organizational and personal improvement.
   6. Policy Knowledge: Ability to analyze and contribute content to at least one applied policy field.

                                                               www.schoolofpublicpolicy.sk.ca
IMPORTANT DATES
       First day of JSGS 802 class – March 23, 2020
       Last day of JSGS 802 class – April 7, 2020

CLASS TIMELINE
Each day will have the following timeline:

10am – 11:30am: presentation of new material/lecture
Lunch break
12pm – 1pm: student presentations/discussion
Coffee break
1:15pm – 2:15pm: policy study or guest speaker presentation
2:15pm – 2:50pm: wrap‐up, lessons learned, questions, plans for the next day

TEACHING ASSISTANT
The teaching assistant for this course will be announced on the first day of class.

EVALUATION

 Midterm: closed‐book, in class on March 30, 2020                                     15%
 Budget lock‐up briefing: in class on April 7, 2020                                   20%
 Final exam: closed‐book, in class on April 7, 2020                                   30%
 Research proposal: due on April 17 at noon by email                                  25%
 Class participation (includes student presentations 5%)                              10%
                                                                                      100%

LATE SUBMISSION OF RESEARCH PROPOSAL
   The research proposal must be submitted on the due date. Exceptions can only be made when there are
   documented medical reasons and extenuating circumstances. Otherwise, research proposal submitted after
   the due date will receive a grade of zero.

PARTICIPATION
   For the meaning of participation and guidelines, the students need to refer to JSGS Student Resources for
   more information.

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COURSE OUTLINE ‐ DRAFT

  March 23, 2020: Public Finance in a Multilevel Political System/ Fiscal Federalism

  March 24, 2020: A New Lens on Public Financing: The Role of the Third Sector

  March 25, 2020: Tax Incidence, Efficiency and Equity
  Readings:
  a. Tax Incidence (pgs 559‐568, to be posted on UR courses)
  b. Taxation and Economic Efficiency (pgs. 590 – 593, to be posted on UR courses)

  March 26, 2020: Income Taxes
  Readings:
  a. Personal Taxation and Behaviour (pgs. 376‐384, on UR courses)
  b. Schaufele, Brandon. 2016. “Taxes, Volatility and Resources in Canadian Provinces.” Canadian Public
     Policy 42(4): 469‐481. – focus on sections related to Personal Income Taxes
  c. Boadway, Robin. 2015. “Tax Policy for a Rent‐Rich Economy.” Canadian Public Policy 41(4): 253‐264.

  March 27, 2020: Sales Taxes

  Readings:

  a. Cnossen, Sijbren. 2012. “Taxing Consumption or Income: Du Pareil Au Meme?” SPP Research papers,
     5(13): 1‐22. – focus on the discussion related to Canada
  b. Mintz, Jack. 2010. “British Columbia’s Harmonized Sales Tax: A Giant Leap in the Province’s
     Competitiveness.” SPP Briefing Paper 3(4). University of Calgary.

  March 30, 2020: Midterm/Understanding the Budget

  March 31, 2020: Government’s Role in Education

  Readings:
  a. Tara Westover. 2018. “Educated.” Published by Random House.
  b. Lasser, Jon and Kathleen Fite. 2011. “Universal Preschool’s Promise: Success in Early Childhood and
     Beyond.”
  c. Pelletier, Janette. 2014. “Ontario’s Full‐day Kindergarten: A Bold Public Policy Initiative.” University of
     Toronto and Public Sector Digest

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April 1, 2020: Health Spending

   April 2: Government Spending Overview
   * dismissal at 1:45pm for students to get to the Poster Competition

   April 7, 2020: Last class
      9am to 11am: closed‐book final exam
      11am – 11:30am: break
      11:30am to 2:45pm: budget lock‐up briefing

STUDENTS WITH SPECIAL NEEDS
   University of Regina (U of R): Students in this course who, because of a disability, may have a need for
   accommodations are encouraged to discuss this need with the instructor and to contact the Coordinator of
   Special Needs Services at (306) 585‐4631.

   U OF S: Students in this course who, because of a disability, may have a need for accommodations are
   encouraged to discuss this need with the instructor and to contact Disability Services for Students (DSS) at
   (306) 966‐7273.

Students Experiencing Stress
   University of Regina (U of R): Students in this course who are experiencing stress can seek assistance from
   the University of Regina Counselling Services. For more information, please see the attached document, visit
   this website: http://www.uregina.ca/student/counselling/contact.html, or call (306) 585‐4491 between 8:30
   a.m. to 4:30 p.m. Saskatchewan time Monday to Friday.

ACADEMIC INTEGRITY AND CONDUCT
   U of R: Ensuring that you understand and follow the principles of academic integrity and conduct as laid out
   by the University of Regina (available at http://www.uregina.ca/gradstudies/grad‐calendar/policy‐univ.html)
   is vital to your success in graduate school. Ensuring that your work is your own and reflects both your own
   ideas and those of others incorporated in your work is important: ensuring that you acknowledge the ideas,
   words, and phrases of others that you use is a vital part of the scholarly endeavour. If you have any
   questions at all about academic integrity in general or about specific issues, contact your course instructor
   to discuss your questions.

   U OF S: Understanding and following the principles of academic integrity and conduct as laid out in the
   University of Saskatchewan’s Guidelines for Academic Conduct is vital to your success in graduate school
   (available at www.usask.ca/university_secretary/council/reports_forms/reports/guide_conduct.php).
   Ensuring that your work is your own and reflects both your own ideas and those of others incorporated in
   your work is important: ensuring that you acknowledge the ideas, words, and phrases of others that you use

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is a vital part of the scholarly endeavour. If you have any questions at all about academic integrity in general
or about specific issues, contact any faculty member and we can discuss your questions.

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