Syllabus/achievement requirements

@ = available online

* = available in compendium. The compendium can be found here (requires login).

Introduction and general welfare reasonings

* Stiglitz, J.E. and J. K. Rosengard. Economics of the Public Sector, 2015. New York: Norton, ISBN: 0393966518, 4th edition. Chapters 3, 4, and 19.

* Peter Bohm: Social Efficiency: A Concise Introduction to Welfare Economics. Palgrave, second edition. Appendix 1. Necessary conditions for Pareto Optimality.

Taxation of rent and natural resources

Boadway, R. and M. Keen (2015). “Rent taxes and royalties in designing fiscal regimes for non- renewable resources”, in David Layton and Robert Halvorsen (Eds.), Handbook on the Economics of Natural Resources, Edward Elgar. (pdf)

Income taxation

* Kaplow, L. (2008). The Theory of Taxation and Public Economics. Princeton University Press. Chapter 4, pp. 53–79.

@ Stiglitz, J. E. (1982). Self-selection and Pareto efficient taxation. Journal of Public Economics, 17, 213–240. Only parts

@ 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.

Dual income tax

@ Sørensen, P. B. 2005. Neutral Taxation and Shareholder Income. International Tax and Public Finance, 12, pp. 777–801 (except 4.3)

Commodity taxation

Christiansen, V. and S. Smith. Indirect taxation. 2019. Book manuscript. See Canvas for more information about this book.

Corporate taxation

@ Auerbach, A. J., M. P. Devereux and H. Simpson (2010). “Taxing corporate income”, Mirrlees Review: Dimensions of Tax Design, Oxford University Press, 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

Publicly provided goods

@ Boadway, R. W., and M. Keen. (1993). Public Goods, Self−Selection and Optimal Income Taxation. International Economic Review 34, 463–478.

Christiansen, V. (2002): Private Provision of Public Goods or Vice Versa Public Provision of Private Goods. Plenary Lecture at the IIPF Congress Helsinki 2002 (pdf)

Taxation of wealth

@ Kopczuk (2013). “Taxation of Intergenerational Transfers and Wealth”, Handbook of Public Economics, Volume 5, 2013, Pages 329-390.

Welfare and tax reform

@ Saez, E. (2001). Using Elasticities to Derive Optimal Income Tax Rates", Review of Economic Studies 68: 205–229.

* Varian, H. R. (1992). Microeconomic analysis. Norton. Chapter 10.

Dagsvik, J. K., Z. Jia and Thor O. Thoresen. Welfare Changes Accounting for Latent Choice Restrictions on Labour Supply. Unpublished draft, Statistics Norway. 

Cost-benefit analysis

@ Boadway, R. (2006). Principles of cost-benefit analysis. Public Policy Review. Vol.2, No.1.