@ = online syllabus
* = text is part of a compendium
Introduction
* Hindriks, J. and Myles, G. Intermediate Public Economics, 2006. Cambridge Mass.: MIT Press, ISBN: 9780262083447. Chapter 4, pp. 73-98
Tax distortions
* Stiglitz, J.E., Economics of the Public Sector, 2000. New York: Norton, ISBN: 0393966518, 3rd edition. Page 518-541
Income taxation
@ Brewer, M., Saez, E. and Shephard, A. Means-testing and tax rates on earnings in Mirrlees, J., Adam, s. and Besley, T. et. al (eds) Reforming the Tax System for the 21st Century: The Mirrlees Review 2. Dimensions of Tax Design, London: Institute for Fiscal Studies. Chapter 2., pp. 97-116 and the appendix 2A 1-3 of the main text .
Hindriks, J. and Myles, G. Intermediate Public Economics, 2013.Cambridge Mass.: MIT Press, ISBN: 9780262083447, second adition. Chapter 14.1-14.5, pp. 457-489
* Kaplow, L. The Theory of Taxation and Public Economics, 2008. Princeton: Princeton University Press. ISBN: 9780691130774. Chapter 4, pp. 53-72
@ Piketty, T. and Saez, E. Optimal Labor Income Taxation in Auerbach, A.J., Chetty, R. Feldstein, M. and Saez, E. (eds.), 2013. Handbook of Public Economics, vol. 5. DOI: 10.1016/B978-0-444-53759-1.00007-8.
@ Salanié, B. The Economics of Taxation, 2011. Cambridge: MIT Press. ISBN: 9780262016346, second edition. Chapter 4.2, pp. 87-107
@ Stiglitz, J. Pareto Efficient Taxation and Optimal Taxation and the New New Welfare Economics, in Auerbach A. J. and M. Feldstein (eds): Handbook of Public Economics, 1987. DOI: 10.1016/S1573-4420(87)80010-1, pp. 991-1005.
Commodity taxation, production efficiency, mixed taxation
* Boadway, R From Optimal Tax Theory to Tax Policy: retrospective and prospective views, 2012. Cambridge: MIT Press. ISBN: 9780262017114. Chapter 3, pp. 47-58
@ Keen, M. and Smith, S. The Future of the Value Added Tax in the European Union, 1996. Economic Policy 23, pp. 378-379.
* Christiansen, V. The Choice between Uniform and Differentiated Commodity Taxation in Bolander, J. (ed.): Yearbook for Nordic Tax Research 2009: The Non-fiscal Purposes of Taxation, 2009. DJØF Publishing Copenhagen. ISBN: 9788757420777, pp. 141-151
* Salanié, B. The Economics of Taxation, 2003. Cambridge: MIT Press. ISBN: 9780262194860. Chapter 3.2, pp. 63-76
@ Edwards, J., Keen, M. and Tuomala, M. Income tax, commodity taxes and public good provision: A brief guide, 1994. Finanzarchiv / Public FInance Analysis 51(4): pp. 472-487
Publicly provided goods
@ Boadway, R. and Keen, M. Public goods, self-selection and income taxation, 1993. International Economic Review 34(3), sections 1-3, pp. 463-471.
@ Edwards, J., Keen, M. and Tuomala, M. Income tax, commodity taxes and public good provision: A brief guide, 1994. Finanzarchiv / Public FInance Analysis 51(4): pp. 472-487
* Atkinson, A.B. and Stiglitz, J.E. Lectures on Public Economics, 1980. London: McGraw Hill. ISBN: 007084105. Lecture 16-2, pp. 487-494
@ Slemrod, J. and Yitzhaki, S. Integrating expenditure and tax decisions: The marginal cost of funds and the marginal benefit of projects, 2001. National Tax Journal 54(2): pp. 189-201.
@ Christiansen, V. Public provision of private goods. Notes for Plenary lecture at the Congress of the International Institute for Public Finance, Helsinki, 2002 (pdf).
Corporate and shareholder taxation
* Atkinson, A.B. and Stiglitz, J.E. Lectures on Public Economics, 1980. London: McGraw Hill. ISBN: 007084105. Lecture 5, sections 5-1 thru 5-3, pp.128 – 149.
@ Brewer, M., Saez, E. and Shephard, A. Means-testing and tax rates on earnings in Mirrlees, J., Adam, s. and Besley, T. et. al (eds) Reforming the Tax System for the 21st Century: The Mirrlees Review 2. Dimensions of Tax Design, London: Institute for Fiscal Studies (pdf), chapter 9, pp. 837-893 (pdf).
@ De Mooij, R.A and Devereux, M. P. An applied analysis of ACE and CBIT Reforms, 2011. International Tax and Public Finance 18(1), DOI: 10.1007/s10797-010-9138-8, pp. 93-120
@ Lindhe, T. and Södersten, J. The Norwegian shareholder tax reconsidered, 2012. International Tax and Public Finance 19(3), DOI: 10.1007/s10797-011-9195-7, pp. 424-441.
@ Sörensen, P. B. Taxation of shareholder income and the cost of capital in a small open economy, 2014. Oxford University Centre for Business Taxation, Working Paper no. 14/28
@ Zodrow, G.R. On the ´traditional´ and ´new´ views of dividend taxation, 1991. National Tax Journal 44(4), pp. 497-509.
Public expenditures, cost-benefit analysis
@ Ashenfelter, O. Measuring the value of a statistical life: Problems and prospects, 2006. Economic Journal 116(510), pp. C10-C23.
@ Atkinson, G. and S. Mourato S. Cost-benefit analysis and the environment, 2015. Paris: OECD Publishing. DOI: 10.1787/5jrp6w76tstg-en
@ Boadway, R. Principles of cost-benefit analysis, 2006. East Asian Bureau of Economic Research, pp. 1-44.
@ Carson R.T.,Flores, N.E. and Meade, N.F. Contingent valuation: Controversies and Evidence, 2001. Environmental and Resource Economics 19 (2), 173-210. DOI: 10.1023/A:1011128332243
@ Graves, P. E. 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, 2011. New Jersey: World Scientific. ISBN 9789814289221. Ch. 7, 189-213
Empirical public economics
@ Thoresen, T.O. and Vattø, T.E. Validation of the Discrete Choice Labor Supply Model by Methods of the New Tax Responsiveness Literature, 2015. Labour Economics, 37, 38-53. DOI: 10.1016/j.labeco.2015.09.001
@ Piketty, T. Capital and Wealth Taxation in the 21st Century, 2015. National Tax Journal, 68(2), pp. 449-458.
@ Corak, M. Income Inequality, Equality of Opportunity, and Intergenerational Mobility, 2013. Journal of Economic Perspectives, 27(3): 79-102. DOI: 10.1257/jep.27.3.79
Miscellaneous
@ Mirrlees, J., Adam, S. Besley, T. et. al (eds). Tax by Design: The Mirrlees Review, 2006. London: Institute for Fiscal Studies. ISBN: 9780199553747. Chapter 20.1 (www.ifs.org.uk)
References will also be made to selected other parts of The Mirrlees Review.