Reading list
Atkinson, A.B and J.E. Stiglitz (1980). Lectures on Public Economics. Maidenhead: McGraw-Hill. Lecture 5. K
Apps, P. and R. Rees (2011), Optimal Taxation and Tax Reform for Two-Earner Households, CESifo Economic Studies 57 (2), 283-304
Auerbach, A., M.P. Devereux and H. Simpson (2010). Ch 9: Taxing corporate income. Dimensions of Tax Design: The Mirrlees Review. London: Institute for Fiscal Studies
Boadway R. and M. Keen (2000). Redistribution. In: Atkinson. A.B and F. Bourguignon (eds.) Handbook of Income Distribution: Volume 1. Elsevier
Boadway, R. and Keen, M. (2014). Rent taxes and royalties in designing fiscal regimes for non-renewable resources. CESifo Working Paper no. 4568, January. Forthcoming in D.
Layton and R. Halvorsen (eds.). Handbook on the Economics of Natural Resources. Edwin Elgar, Cheltenham, UK. From sections B,C,D only a general overview is required.
Cremer, H., J.-M. Lozachmeur and P. Pestieau (2004). Social security, retirement age and optimal income taxation, Journal of Public Economics 88 (11), 2259–2281
Cremer, H. and P. Pestieau (1996). Redistributive taxation and social insurance, International tax and Public Finance 3, 281-295.
Diamond P.A. and J.A. Mirrlees (1978). A model of social insurance with variable retirement. Journal of Public Economics 10, 295-336.
Diamond P.A. and E. Sheshinski (1995). Economice aspects of optimal disability benefits. Journal of Public Economics 57, 1-23.
Diamond P. (2011). Economic Theory and Tax and Pension Policies. Economic Record 87, 2-22.
Dixit, Avinash (2002). Incentives and Organisations in the Public Sector. The Journal of Human Resources 37 (4)
Fane, G. (1987). Neutral taxation under uncertainty. Journal of Public Economics 33, 95-105.
Hart O., A. Schleifer and R.W. Vishny (1997). The proper scope of government: Theory and an application to prisons. Quarterly Journal of Economics 112, 1127-1161.
Haufler, Andreas (2001). Taxation in a global economy. Cambridge: Cambridge University Press, selected parts: pp. 29-33, 47-61 and 125-136. K
Hindriks, Jean and Gareth D. Myles (2006). Intermediate Public Economics. Cambridge, Massachussets: The MIT Press. Ch. 18: Fiscal Competition, pp. 569-601. K
Kanbur, R. and M. Tuomala (2014). Groupings and the gains from tagging. Tampere Economic Working Papers, Working Paper 93.
Keen, M. (2011). Rethinking the Taxation of the Financial Sector. CESifo Economic Studies 57(1), 1-24.
Keen, M. and K. Konrad (2012). The theory of international tax competition and coordination. Max Planck Institute for Tax Law and Public Finance Working Paper 06, July. Selected sections.
Lund, D. (1993). Uncertain investments under limited diversification. K
Lund, D. (2002a). Petroleum tax reform proposals in Norway and Denmark. Energy Journal 23 (4), 37–56
Lund, D. (2002b). Rent taxation when cost monitoring is imperfect. Resource and Energy Economics 24(3), 211-228.
Lund, D. (2014). State participation and taxation in Norwegian petroleum: Lessons for others?, forthcoming in Energy Strategy Reviews K
Salanié, B.(2003). The Economics of Taxation. Cambridge, Massachussets: MIT Press, Chapter 10.1-10.3, pp. 196-204
Sandmo, A. (2012). An Evasive Topic: Theorizing about the Hidden Economy. International Tax and Public Finance 19(1), 5-24.
Sandmo, A. (2003). Public Provision and Private Incentives. Nordic Journal of Political Economy 29, pp 87-104
Sandmo, A. (2000). The Public Economics of the Environment. Oxford: Oxford University Press, ch 6.
Slemrod, Joel. (2007). Cheating Ourselves: The Economics of Tax Evasion. Journal of Economic Perspectives, 21(1), 25-48.
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 1987, pp.991-1005.
S?rensen, P. B. (2005). Neutral taxation of shareholder income. A Norwegian tax reform proposal, International Tax and Public Finance 12 (6), 777-801
S?rensen, P. B. (2005). Taxation of shareholder income and the cost of capital in an open economy: theory and applications to the Nordic countries, National?konomisk Tidsskrift 143, 433-447
Varian, H. (1996) Intermediate Microeconomics, fourth ed. Appendix to chapter 12, p. 229, Norton, New York.
Vickers, J. and G. K. Yarrow (1988). Privatization: An Economic Analysis. Cambridge, Massachussets: The MIT Press, Ch.2 K
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Texts marked K can be bought at Akademika as part of a compendium
Further guidelines for reading will be given during the course.