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

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

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

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.

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, DJØF 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

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.

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. Södersten (2012). The Norwegian shareholder tax reconsidered. International Tax and Public Finance 19 (3), pp. 424-441.
Sörensen, 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.

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.

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. Alstadsæter (2010). Shifts in organizational form under a dual income tax system. Finanz Archiv/Public Finance Analysis 66(4), pp. 384-418.

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