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.
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 References will also be made to selected parts of The Mirrlees Review (http://www.ifs.org.uk/mirrleesreview).
* to be included in compendium
# available on web page