Syllabus/achievement requirements

Literature:

Texts marked with K are part of a compendium sold at Akademika

All other texts are available online or will be handed out during lectures

Lecture notes are also required reading

INTRODUCTION

• Hindriks, J. and G. Myles (2006). Intermediate Public Economics, MIT Press, Chapter 4, pp. 73-98 K

TAXATION

Incidence

• L. Kotlikoff and L. Summers. ¡°Tax Incidence,¡± in A. Auerbach and M. Feldstein, Volume 2, 1043-1092. Required reading: Sections 0, 1, 2, 3.1, and 4.4./studier/emner/sv/oekonomi/ECON4620/v16/pensumliste/tax-incidence-(kotlikoff-summers).pdf
• Chetty, A. Looney, and K. Kroft. ¡°Salience and Taxation: Theory and Evidence.¡± American Economic Review 99(4): 1145-1177, 2009. Section V.C. Link

Tax distortions 

• Stiglitz, J.E. (2000). Economics of the Public Sector, Norton, 3rd ed., Pp. 518-541 K

?Optimal taxation and redistribution 

• Boadway, R (2012). From Optimal Tax Theory to Tax Policy, MIT Press. Chapter 3, pp. 47-58 K
• Christiansen, V.(2009) ¡°The Choice between Uniform and Differentiated Commodity Taxation¡± in Bolander, J. (ed.): Yearbook for Nordic Tax Research 2009: The Non-fiscal Purposes of Taxation, DJ?F Publishing Copenhagen, pp. 141-151 K
• Keen, M. and S. Smith (1996). The Future of the Value Added Tax in the European Union. Economic Policy 23, pp. 378-379. Link
• Hindriks, J. and G. Myles (2006). Intermediate Public Economics, MIT Press. Chapter 14, pp.  443-475 K?
• Kaplow, L. (2008). The Theory of Taxation and Public Economics, Princeton University Press. Chapter 4,  pp. 53-72 K
• R?ed, K. and S. Str?m (2002). Progressive taxes and the labour market ¨C Is the trade-off between equality and efficiency inevitable? Journal of Economic Surveys 16, no 1. Link
• Stiglitz, J. (1987). "Pareto Efficient Taxation and Optimal Taxation and the New New Welfare Economics in Auerbach" A. J. and M. Feldstein (eds): Handbook of public Economic, North Holland, pp. 1-18. Link  a better version (read until page1006): /studier/emner/sv/oekonomi/ECON4620/v16/pensumliste/1-s2.0-s1573442087800101-main.pdf
• E. Saez, ¡°Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses¡±, Quarterly Journal of Economics 117 (2002), 1039-1073./studier/emner/sv/oekonomi/ECON4620/v16/pensumliste/4132495.pdf
• Brewer, M., E. Saez and A. Shephard (2009). "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. Read Appendix 2A 1-3 of the main text. See also relevant parts of the main text being referred to. Link
•  Besley, T and S. Coate (1992): "Workfare versus Welfare: Incentive Arguments for Work Requirements in Poverty-Alleviation programs" American Economic Review./studier/emner/sv/oekonomi/ECON4620/v16/pensumliste/besley_coate_workfare_versus_welfare_aer1992.pdf

Public finance and the environment (green taxation)

• A. Sandmo (2000) " Public economics of the environment" pp....link

Corporate taxation, taxation of capital and shares, and the dual income tax

• 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 93-120. Link
• Lindhe, T. and J. S?dersten (2012). The Norwegian shareholder tax reconsidered. International Tax and Public Finance 19 (3), pp 424-441.  Read pp. 424-432. Link
• Salani¨¦, B.(2003). The Economics of Taxation, MIT Press,  Chapter 6, pp. 121-129 K
• A.B. Atkinson and J.E. Stiglitz (1980). Lectures on Public Economics, McGraw Hill. Lecture 5, sections 5-1 thru 5-3, pp.128 ¨C 149. K
• S?rensen, P. B. (2005). Neutral taxation of shareholder income. A Norwegian tax reform proposal, International Tax and Public Finance 12 (6), pp. 777-801 (except 4.3). Link
• Zodrow, G.R. (1991). "On the ?traditional? and ?new? views of dividend taxation." National Tax Journal 44 (4), 497-509. (Only knowledge of main points required.)/studier/emner/sv/oekonomi/ECON4620/v16/pensumliste/ntj-v44n04p497-509-traditional-new-views-dividend.pdf
• Sandmo, A (1974). "Investment incentives and the corporate Income tax" Journal of Political Economy 82 (2) pp 287 - 302. Link

PUBLIC EXPENDITURES AND PUBLICLY PROVIDED GOODS

• Boadway, R. and M. Keen (1993). Public goods, self-selection and income taxation. International Economic Review 34, sections 1-3, pp. 463-471. Link
• Christiansen, V. (2002). Public provision of private goods. Notes for Plenary lecture at the Congress of the International Institute for Public Finance, Helsinki. Link
• Besley, T and S. Coate, (1991) " Public Provision of Private Goods and the Redistribution of Income" American Economic review. 

EMPIRICAL PUBLIC ECONOMICS

• Thoresen, T. O. and Vatt?, T. E (2013). Validation of the Discrete Choice Labor Supply Model by Methods of the New Tax Responsiveness Literature. Link
• Saez, E., Slemrod, J., & Giertz, S. H. (2012). The elasticity of taxable income with respect to marginal tax rates: A critical review. Journal of Economic Literature. 

Miscellaneous

• Mirrlees, J., S. Adam, T. Besley et. al (eds) (2009). Tax by Design: The Mirrlees Review. London: Institute for Fiscal Studies. Ch. 20.1 Link

References will also be made to selected other parts of The Mirrlees Review.