ECON4620 - Spring 2017

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

INTRODUCTION

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

Tax distortions

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

Income taxation

  • 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., pp. 97-116 + read appendix 2A 1-3 of the main text.

  • Hindriks, J. and G. Myles (2013). Intermediate Public Economics, MIT Press., 2nd edition, Chapter 14.1-14.5,
    pp. 457-489 

  • Kaplow, L. (2008). The Theory of Taxation and Public Economics, Princeton University Press. Chapter 4,  pp. 53-72 K

  • Piketty, T. and E. Saez (2013). “Optimal labor income taxation” in Auerbach, A.J., R. Chetty, M. Feldstein, and E. Saez (eds.). Handbook of Public Economics, vol. 5, Oxford: Elsevier, Ch. 7, sections 3.3, 4.1, pp. 408-414.

  • Salanié, B. (2011). The Economics of Taxation, MIT Press, 2nd edition, Chapter 4.2, pp. 87-107 

  • 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 Economics, North Holland, pp. 991-1005.

Commodity taxation, production efficiency, mixed taxation

  • Boadway, R (2012). From Optimal Tax Theory to Tax Policy, MIT Press. Chapter 3, pp. 47-58 K
  • Keen, M. and S. Smith (1996). The Future of the Value Added Tax in the European Union. Economic Policy 23, pp. 378-379. 
  • 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
  • Salanié, B.(2003). The Economics of Taxation, MIT Press. Chapter 3.2, pp. 63-76 K
  • Edwards, J., M. Keen and M. Tuomala (1994). Income tax, commodity taxes and public good provision: A brief guide. Finanzarchiv 51, pp. 472-487

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. 
  • Edwards, J., M. Keen and M. Tuomala (1994). Income tax, commodity taxes and public good provision: A brief guide. Finanzarchiv 51, pp. 472-487
  • Atkinson, A.B. and J.E. Stiglitz (1980). Lectures on Public Economics, McGraw Hill. Lecture 16-2, pp. 487-494. K 

  • Slemrod, J. and S. Yitzhaki (2001). Integrating expenditure and tax decisions: The marginal cost of funds and the marginal benefit of projects. National Tax Journal 54 (2), 189-201.

  • Christiansen, V. (2002). Public provision of private goods. Notes for Plenary lecture at the Congress of the International Institute for Public Finance, Helsinki. 

Corporate and shareholder taxation

  • A.B. Atkinson and J.E. Stiglitz (1980). Lectures on Public Economics, McGraw Hill. Lecture 5, sections 5-1 thru 5-3, pp.128 – 149. K
  • Auerbach, A., M.P. Devereux, and H. Simpson (2010). "Taxing corporate income" 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. 9., pp. 837-893.
  • 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
  • Lindhe, T. and J. S?dersten (2012). The Norwegian shareholder tax reconsidered. International Tax and Public Finance 19 (3), pp. 424-441.
  • S?rensen, P. B. (2014). Taxation of shareholder income and the cost of capital in a small open economy. Oxford University, Centre for Business Taxation, Working Paper no. 14/28
  • Zodrow, G.R. (1991). On the ?traditional? and ?new? views of dividend taxation. National Tax Journal 44 (4), pp. 497-509.

Public expenditures, cost-benefit analysis

  • Arrow, K.A., M. Copper, C. Gollier, B. Groom, G. Heal, R. Newell, W. Nordhaus, R. Pyndick, W. Pizer, P. Portney, T. Sterner, R.S.J. Tol, and M. Weitzman (2013). Determining benefits and costs for future generations. Science 341, 26. July 20123.
  • Ashenfelter, O. (2006). Measuring the value of a statistical life: Problems and prospects. Economic Journal 116, pp. C10-C23.
  • Atkinson, G. and S. Mourato (2015). Cost-benefit analysis and the environment. OECD Environment Working Papers, no. 97, OECD Publishing, Paris.
  • Bajari, P., J. Cooley Fruehwirth, K.I. Kim, and C. Timmins (2012). A rational expectations approach to hedonic price regressions with time-varying unobserved product attributes: The price of Pollution. American Economic Review 102(5), pp. 1898-1926.
  • Boadway, R. (2006). Principles of cost-benefit analysis. Public Policy Review 2 (1), pp. 1-44.
  • Diamond, P.A. and J.A. Hausman (1994). Contingent valuation: Is some number better than no number? Journal of Economic Perspectives 8(4), pp. 45-64.
  • Venables, A.J. (2007). Evaluating urban transport improvements: Cost-benefit analysis in the presence of agglomeration and income taxation. Transport Economics and Policy 41 (2), pp. 173-188.

Empirical public economics

  • Chetty, R., A. Looney, and K. Kroft (2009). Salience and Taxation: Theory and evidence. American Economic Review 99(4), pp. 1145-1177.
  • Chetty, R. and E. Saez (2005). Dividend taxes and corporate behavior: Evidence from the 2003 dividend tax cut. Quarterly Journal of Economics 120(3), pp. 791-833.
  • Devereux, M.P., L. Liu, and S. Loretz (2014). The elasticity of corporate taxable income: New evidence form UK tax records. American Journal: Economic Policy 6(2), pp. 19-53.
  • Kleven, H.J., C. Landais, and E. Saez (2013). Taxation and international migration of superstars: Evidence from the European football market. American Economic Review 103(5), pp. 1892-1924.
  • Saez, E. (2002). Optimal income transfer programs: Intensive versus extensive labor supply responses. Quarterly Journal of Economics 117(3), pp. 1039-1073.
  • Saez, E., J. Slemrod, and S.H. Giertz (2012). The elasticity of taxable income with respect to marginal tax rates: A critical review. Journal of Economic Literature 50(1), pp. 3-50.
  • Thoresen, T. and A. Alstads?ter (2010). Shifts in organizational form under a dual income tax system. Finanz Archiv/Public Finance Analysis 66(4), pp. 384-418.

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 

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

 

Published Nov. 22, 2016 2:54 PM - Last modified Nov. 23, 2020 1:14 PM
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