Objectif du cours
This course will be focused on answering and discussing the following types of questions.
1. What are the distortive effects of taxation?
2. What are the redistributive effects of taxation?
3. How should the government set commodity taxes?
4. Should VAT rates be uniform or differentiated? If differentiated, how?
5. How high should the labor income tax be set?
6. Should marginal income taxes vary across the income distribution? If so, how?
7. How high should the tax rate on top income earners be?
8. Should the government tax the personal income from savings and investments? Even if the savings themselves were already taxed when earned?
9. How can government fight tax evasion?
10. How do taxes affect individual behavior under risk?
11. Should the government set a minimum wage if it can redistribute with taxes?
Lecturer : Laurent Simula, Professor of Economics, ENS Lyon
Graduate level books :
Atkinson, A.B. and J. Stiglitz (1980). Lectures on Public Economics. McGraw Hill.
Kaplow, L. (2008). The Theory of Taxation and Public Economics. Princeton University Press.
Mirrlees, J. et al. (2010). Dimensions of Tax Design: The Mirrlees Review. Oxford University Press.
Myles, G.D. (1995). Public Economics. Cambridge University Press.
Salanié, B. (2011). The Economics of Taxation. MIT Press.
Slemrod, J. and C. Gillitzer (2014). Tax Systems. MIT Press.
Undergraduate level books :
Myles, G.D. and J. Hindriks (2006). Intermediate Public Economics. MIT Press.
Rosen, H. (2005). Public Finance, 7th Edition. McGraw Hill.
Stiglitz, J. (1999). Economics of the Public Sector, 3rd Edition. Norton.
More lecture slides :
Raj Chetty: http://www.rajchetty.com/index.php/lecture-videos
Emmanuel Saez: http://eml.berkeley.edu//~saez/course/course.html
Guy Laroque: http://econ.sciences-po.fr/staff/guy-laroque
OECD (2015). Government at a Glance 2015. OECD Publishing.
Piketty, T. (2014). Capital in the Twenty-First Century. Harvard University Press.
Tanzi, Vito and Ludger Schuknecht (2000). Public Spending in the 20th Century. Cambridge University Press.