Program overview
Fiscal studies is a branch of economics that examines how governments collect, spend, and manage money. In simple terms, it analyzes taxation, public budgets, national debt, and fiscal policies. At the graduate level, you'll dive deeper into topics like advanced fiscal theory, tax system design, local debt management, and international tax comparisons. Core courses include: Fiscal Theory Seminars, Tax Theory and Practice, Public Budget Management, Government Accounting, and Applied Econometrics in Fiscal Studies. This major suits students interested in economic policy and who enjoy analyzing numbers and logic. If you care about social equity, government efficiency, or want to understand why some countries have high taxes while others have low ones, fiscal studies will provide the answers. Chinese universities offer unique advantages in this field—many have partnerships with the Ministry of Finance and tax bureaus, giving you access to real-world cases and data. Plus, China is advancing fiscal and tax reforms, such as digital taxation and property tax pilots, which are discussed in class.

