Litterature:
The following textbook is used: Jean Hindriks and Gareth Myles: Intermediate Public Economics, MIT Press 2006 (Hindriks and Myles)
In addition selected journal articles and extracts from Bernard Salanié: The Economics of Taxation, MIT Press 2003 (Salanié) and other books are collected in a compendium, or available on the web.
Introduction
- Hindriks and Myles: Ch 4 Theories of the public sector.
- Hindriks and Myles: Ch 12 Optimality and Comparability, 12.1-12.7.
Tax distortions
- * Stiglitz, J.E. Economics of the Public Sector, Norton, 3rd ed. pp. 518-541.
Income taxation, mixed taxation
- Hindriks and Myles: Ch 15 Income Taxation (except 15.6.2 and 15.7)*Salaníé: II Optimal Taxation, pp 59-61
- * Salanié: Ch 4, pp 79-87 and ch 6, pp 123-129.
- * 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 1.
Commodity taxation, production efficiency
- Hindriks and Myles: Ch 14 Commodity taxation. [Alternative reading is Salanié Ch 3 Indirect Taxation.]
Public goods, marginal cost of public funds:
- Hindriks and Myles: Ch 5 (selected parts announced in the lectures)
- * Atkinson, A.B. and J.E.Stiglitz: Lectures on Public Economics, McGraw Hill. Lecture 16-2, pp 487-494.
- * Edwards, J., M. Keen and M. Tuomala: Income tax, commodity taxes and public good provision: A brief guide. Finanzarchiv 51, 472-487, 1994.
Corporate taxation, taxation of capital and shares, and the dual income tax:
- * A.Sandmo: Investment, tax incentives and the criterion of neutrality. Discussion papers NHH 6/80
- * V. Christiansen: Norwegian Income Tax reforms, CESifo Dice Report 2, no 3, 2004
Selected parts of the following papers by Birch Sørensen (to be announced in the lectures):
- # Peter Birch Sørensen: "Neutral taxation of shareholder income. A Norwegian tax reform proposal", International Tax and Public Finance 12 (6), 777-801, 2005 or CESifo Working Paper no 1036 September 2003. Available at http://www.cesifo.de/wp
- * Peter Birch Sørensen: "From the global income tax to the dual income tax", International Tax and Public Finance 1, 57-80.
- # Peter Birch Sørensen: "Dual Income Taxation: Why and how?", CESifo Working Paper no 1151 September 2005. Available at http://www.cesifo.de/wp
Externalities
- Hindriks and Myles: Ch 7 Externalities
- * Salanié: Ch 10 Environmental Taxation
The welfare state, public vs market solutions, public provision of private goods
- * V. Christiansen: "Public provision of private goods" Notes for Plenary lecture at the Congress of the International Institute for Public Finance, Helsinki 2002
- * A. Sandmo: "Public provision and private incentives" Notes for Plenary lecture at the Congress of the International Institute for Public Finance, Helsinki 2002, NHH Discussion paper 18/2002
- Hindriks and Myles: Ch 9.1, Ch 9.8 "Public Provision of Health Care" and Ch 9.9 "Evidence".
Fiscal Competition
- Hindriks and Myles: Ch 18 "Fiscal Competition" pp 511-556
Miscellaneous During the term reference may be made to other literature, especially offering contemporary discussion of topical issues, which may supplement the core literature and provide information on actual tax and other policy.
* to be included in compendium
# available on web page