Course Outline - Tax Policy2015 - August12
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Transcript of Course Outline - Tax Policy2015 - August12
COURSE OUTLINE TAX POLICY – FALL SEMESTER 2015
Niels Johannesen Preliminary version - 12 August 2015
1. Tax incidence
− Tax incidence in partial equilibrium (Salanie, 2011, section 2.1) − Measuring the incidence of gas taxes (Doyle and Samphanthrak, JPubE, 2008) − Measuring tax incidence through capitalization (Rosen, JPE, 1982) − Incidence of mandated benefits (Gruber, AER, 1994)
2. Taxes and economic efficiency
− The efficiency loss of taxation (Salanie, 2011, section 1.2 + Notes) − The elasticity of taxable income (Feldstein, Restat, 1999) − Estimating behavioral responses with bunching methods (Saez, AEJPol, 2010)
3. Tax salience
− The empirical importance of tax salience (Chetty, Looney and Kroft, AER, 2009) − Implications for tax incidence and efficiency (Chetty, Looney and Kroft, AER, 2009) − The political economy of tax salience (Finkelstein, QJE, 2009) − The complexity of the tax system (Abeler and Jäger, AEJPol, 2015)
4. Commodity taxation
− Single-person Ramsey-rule (Salanie, 2011, section 3.1) − Many-person Ramsey rule − Productive efficiency (Salanie, 2011, section 3.2)
5. Paternalism
− Optimal paternalism (O’Donoghue and Rabin, AER, 2003) − Cigarette taxes (Gruber and Mullainathan, BEJEAP, 2005)
6. Income taxation
− Introduction to optimal income taxation (Salanie, 2011, section 4.1) − Optimal top marginal tax rate (Diamond and Saez, JEP, 2011) − Optimal non-linear income tax (Diamond and Saez, JEP, 2011) − Optimal income transfers (Saez, QJE, 2002 + Salanie, 2011, chapter 9) − Tagging (Kleven and Kreiner, 2003, section 4; Mankiw and Weinzierl, AEJpol, 2010)
7. Firm taxation
− Dividend taxation (Chetty and Saez, AEJpol, 2010; Chetty and Saez, QJE, 2005) − International taxation and tax competition (Keen and Konrad, 2013)
8. Evasion and enforcement
− Domestic tax evasion and third-party reporting (Kleven et al, ECMA, 2011; Hindricks and Myles chapter 16)
− Offshore tax evasion and tax havens (Johannesen and Zucman, AEJpol, 2014)