Economics of Taxation 330-ERAS1-ETAX
Wykład (WYK) Rok akademicki 2019/20

1. Wang X., Essays on the Economics of Taxation, University of California, San Diego, 2018

2. Ulbrich, Holley H., Public finance in theory and practice, London; New York: Routledge, 2011

3. Hansen B., The economic theory of fiscal policy, London; New York: Routledge, Taylor & Francis Group, 2009

4. Gruber J., Public Finance and Public Policy, Worth Publishers, New York 2011

5. H.S. Rosen, T. Gayer, Public finance, McGraw-Hill, Singapore 2010

6. J.S. Alworth, G. Archi, Taxation and the Financial Crisis, Oxford University Press, New York 2012

7. L. Kaplow, The theory of taxation and public economics, Princeton University Press, Oxford 2011

8. B. Salanie, The Economics of taxation, The MIT Press, Cambridge, Massachusetts 2011

9. Stiglitz J., Economics of public sector, New Jork, London, W.W. Norton & Company, 2000

10. The UE tax law

Oral exam and test

Lecture 1: The definition of taxes, types of taxes and tax rules, types of progressivity of taxes

Lecture 2: The forms of taxation, desirable characteristics of any tax system, economic impacts of taxation, the two major aspects of

taxation, Pareto efficient tax structures, Utilitarian and Rawlsian approach

Lecture 3: The evolution of fiscal theory

Lecture 4: Theory of optimal taxation

Lecture 5: Tax principles and the distribution of tax burden

Lecture 6-7: Characteristics of modern tax systems - the comparative analysis

Presentations and discussion