Syllabus/achievement requirements

@ = available online

* = available in compendium. The compendium can be found here (requires login).

Introduction and general welfare reasonings

* Stiglitz, J.E. and J. K. Rosengard. Economics of the Public Sector, 2015. New York: Norton, ISBN: 0393966518, 4th edition. Chapters 3, 4, and 19.

* Peter Bohm: Social Efficiency: A Concise Introduction to Welfare Economics. Palgrave, second edition. Appendix 1. Necessary conditions for Pareto Optimality.

Taxation of rent and natural resources

Boadway, R. and M. Keen (2015). ¡°Rent taxes and royalties in designing fiscal regimes for non- renewable resources¡±, in David Layton and Robert Halvorsen (Eds.), Handbook on the Economics of Natural Resources, Edward Elgar. (pdf)

Income taxation

* Kaplow, L. (2008). The Theory of Taxation and Public Economics. Princeton University Press. Chapter 4, pp. 53¨C79.

@ Stiglitz, J. E. (1982). Self-selection and Pareto efficient taxation. Journal of Public Economics, 17, 213¨C240. Only parts

@ Brewer, M., E. Saez and A. Shephard (2010). "Means-testing and tax rates on earnings" in Mirrlees, J., S. Adam, T. Besley et. al (eds). Reforming the Tax System for the 21st Century: The Mirrlees Review 2. Dimensions of Tax Design, London: Institute for Fiscal Studies, Ch. 2.

Dual income tax

@ S?rensen, P. B. 2005. Neutral Taxation and Shareholder Income. International Tax and Public Finance, 12, pp. 777¨C801 (except 4.3)

Commodity taxation

Christiansen, V. and S. Smith. Indirect taxation. 2019. Book manuscript. See Canvas for more information about this book.

Corporate taxation

@ Auerbach, A. J., M. P. Devereux and H. Simpson (2010). ¡°Taxing corporate income¡±, Mirrlees Review: Dimensions of Tax Design, Oxford University Press, 837¨C893.

@ De Mooij, R.A and M.P. Devereux (2011). Alternative Systems of Business Taxation in Europe. An applied analysis of ACE and CBIT Reforms. International Tax and Public Finance, 18 (1), pp. 93¨C 120

Publicly provided goods

@ Boadway, R. W., and M. Keen. (1993). Public Goods, Self?Selection and Optimal Income Taxation. International Economic Review 34, 463¨C478.

Christiansen, V. (2002): Private Provision of Public Goods or Vice Versa Public Provision of Private Goods. Plenary Lecture at the IIPF Congress Helsinki 2002 (pdf)

Taxation of wealth

@ Kopczuk (2013). ¡°Taxation of Intergenerational Transfers and Wealth¡±, Handbook of Public Economics, Volume 5, 2013, Pages 329-390.

Welfare and tax reform

@ Saez, E. (2001). Using Elasticities to Derive Optimal Income Tax Rates", Review of Economic Studies 68: 205¨C229.

* Varian, H. R. (1992). Microeconomic analysis. Norton. Chapter 10.

Dagsvik, J. K., Z. Jia and Thor O. Thoresen. Welfare Changes Accounting for Latent Choice Restrictions on Labour Supply. Unpublished draft, Statistics Norway. 

Cost-benefit analysis

@ Boadway, R. (2006). Principles of cost-benefit analysis. Public Policy Review. Vol.2, No.1.