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
Tax incidence and tax distortions
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.
Chetty, A. Looney, and K. Kroft. “Salience and Taxation: Theory and Evidence.” American Economic Review 99(4): 1145-1177, 2009. Section V.C.
Stiglitz, J.E. (2000). Economics of the Public Sector, Norton, 3rd ed., Pp. 518-541 K
Income and commodity taxation, production efficiency with mixed taxation
E. Saez, “Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses”, Quarterly Journal of Economics 117 (2002), 1039-1073
Boadway, R (2012). From Optimal Tax Theory to Tax Policy, MIT Press. Chapter 3, pp. 47-58 K
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. 991-1005
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. http://www.ifs.org.uk/mirrleesreview/dimensions/ch2.pdf
Keen, M. and S. Smith (1996). The Future of the Value Added Tax in the European Union. Economic Policy 23, pp. 378-379
http://www.jstor.org/stable/10.2307/1344708
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, DJØF Publishing Copenhagen, pp. 141-151 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
http://www.jstor.org/stable/10.2307/40912629
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
Røed, K. and S. Strøm. Progressive taxes and the labour market – Is the trade-off between equality and efficiency inevitable? Journal of Economic Surveys 16, no 1http://onlinelibrary.wiley.com/doi/10.1111/1467-6419.00160/abstract
Salanié, B.(2003). The Economics of Taxation, MIT Press. Chapter 3.2, pp. 73-76 K
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
http://www.jstor.org/stable/10.2307/2527177
Christiansen, V. (2002). Public provision of private goods. Notes for Plenary lecture at the Congress of the International Institute for Public Finance, Helsinki Read paper
Edwards, J., M. Keen and M. Tuomala (1994). "Income tax, commodity taxes and public good provision: A brief guide." Finanzarchiv 51, pp. 472-487
http://www.jstor.org/stable/10.2307/40912629
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 http://link.springer.com/article/10.1007%2Fs10797-010-9138-8#page-1
Lindhe, T. and J. Södersten (2012). The Norwegian shareholder tax reconsidered. International Tax and Public Finance 19 (3), pp 424-441. Read pp. 424-432. http://link.springer.com/article/10.1007%2Fs10797-011-9195-7#
Salanié, 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 – 149. K
Sørensen, 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).
http://link.springer.com/article/10.1007/s10797-005-0475-y#
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.) Artikkel i pdf
Sandmo, A (1974). "Investment incentives and the corporate Income tax" Journal of Political Economy 82 (2) pp 287 - 302. http://www.jstor.org/stable/1831179
Public expenditures, cost-benefit analysis
Boadway, R. (2006). Principles of cost-benefit analysis. Public Policy Review 2 (1), pp. 1-44
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), 173-188
http://www.jstor.org/stable/10.2307/20054012
Graves, P. E.(2011). The hedonic method: Value of statistical life, wage compensation, and property value compensation in Batabyal, A. and P. Nijkamp (eds). Research tools in natural resource and environmental economics, World Scientific. Ch. 7, pp. 189-213
http://works.bepress.com/philip_graves/55/
Boyle K.J. and R.C. Bishop (1998). Welfare Measurements Using Contingent valuation: A comparison of techniques. American Journal of Agricultural Economics 70 (1), pp. 20-28
http://www.jstor.org/stable/i253116
Empirical and public economics
Thoresen, T. O. and Vattø, T. E (2013). Validation of the Discrete Choice Labor Supply Model by Methods of the New Tax Responsiveness Literature, 2014
URL.
Thoresen, T.O., E.E. Bø, E. Fjærli and E. Halvorsen (2012). A Suggestion for Evaluating the Redistributional Effects of Tax Changes: With an
Application to the 2006 Norwegian Tax Reform, Public Finance Review 40 (3), pp. 303338
/studier/emner/sv/oekonomi/ECON4620/v15/pensumliste/303.full.pdf
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.