Syllabus/achievement requirements

Beyond the material below, a few more items may be added and announced at the beginning of the course.
  

Business and shareholder taxation

• Atkinson, A.B and J.E. Stiglitz (1980). Lectures on Public Economics. Maidenhead: McGraw-Hill.  Lecture 5. K           
• 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. 
• Devereux, M.P. and R. Griffith (2003). Evaluating Tax Policy for Location Decisions, International Tax and Public Finance 10, 107-126.
• Fane, G. (1987).  Neutral Taxation under Uncertainty.  Journal of Public Economics 33, 95-105. 
• Lund, D. (1993). Uncertain Investments under Limited Diversification. K
• 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. (2014). Taxation of Shareholder Income and the Cost of Capital in an Open Econom, Centre for Business Taxation, Working Paper no. 14/28. 
• Varian, H. (1996) Intermediate Microeconomics, fourth ed. Appendix to chapter 12, p. 229, Norton, New York. K

Tax evasion

• Sandmo, A. (2012). An Evasive Topic: Theorizing about the Hidden Economy. International Tax and Public Finance 19(1), 5-24.
• Slemrod, Joel. (2007). Cheating Ourselves: The Economics of Tax Evasion. Journal of Economic Perspectives, 21(1), 25-48. 

Taxes on natural resources

• Boadway, R. and Keen, M. (2014). Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources. CESifo Working Paper no. 4568, January. Appearing in 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.
• Lund, D. (2002a). Petroleum tax reform Proposals in Norway and Denmark. Energy Journal 23 (4), 37¨C56.
• 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?, Energy Strategy Reviews 3, 49-54. K

International aspects of taxation and public economics

• Black, D. A. and W. H. Hoyt (1989). Bidding for Firms, American Economic Review 79 (5), 1249-1256. 
• Bucovetsky, S. (1991). Asymmetric Tax Competition, Journal of Urban Economics 30 (2), 167-181. 
• Bucovetsky, S. and J. D. Wilson (1991). Tax Competition with Two Tax Instruments, Regional Science and Urban Economics 21 (3), 333-350. 
• Haufler, Andreas (2001). Taxation in a Global Economy. Cambridge: Cambridge University Press, selected parts: pp. 29-33, 47-65, 125-136 and 147-153. K
• Hindriks, Jean and Gareth D. Myles (2006). Intermediate Public Economics. Cambridge, Massachusetts: The MIT Press. Ch. 18: Fiscal Competition, pp. 569-601. K
• Hoyt, W. H. (1991). Property Taxation, Nash Equilibrium, and Market Power, Journal of Urban Economics 30 (1), 123-131. 
• Huizinga, H. and S. B. Nielsen (1997). Capital Income and Profit Taxation with Foreign Ownership of Firms, Journal of International Economics 42 (1-2), 149-165. 
• Janeba, E. and W. Peters (1999). Tax Evasion, Tax Competition and the Gains from Nondiscrimination: The Case of Interest Taxation in Europe, Economic Journal 109 (452), 93-101. 
• Keen (2001). Preferential Regimes Can Make Tax Competition Less Harmful, National Tax Journal 54 (4), 757-762. 
• 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.) 
• Nielsen, S.B. (2001). A Simple Model of Commodity Taxation and Cross-Border Shopping, Scandinavian Journal of Economics 103(4), 599-623. 
• Zodrow, G. R. (2010). Capital Mobility and Capital Tax Competition, National Tax Journal 63 (4), 865-902. (Selected sections.) 
• Zodrow, G. R. and P. Mieszkowski (1986). Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods, Journal of Urban Economics 19 (3), 356-370. 

Dynamic fiscal policy

• Krueger, D. (2014) Dynamic Fiscal Policy. Selected parts

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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.