Economics of Taxation
Informacje ogólne
Kod przedmiotu: | 330-ERAS1-ETAX |
Kod Erasmus / ISCED: | (brak danych) / (brak danych) |
Nazwa przedmiotu: | Economics of Taxation |
Jednostka: | Wydział Ekonomii i Finansów |
Grupy: | |
Punkty ECTS i inne: |
(brak)
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Język prowadzenia: | angielski |
Rodzaj przedmiotu: | obowiązkowe |
Założenia (opisowo): | The main objective of the course is to provide the knowledge of economics of taxation. Students will learn about the dependencies between the legal elements of the tax structure and the assumptions of tax policy. The impact of these structures on the behavior of taxpayers will also be analyzed. Students will be able to assess various proposals for tax reform and to identify the effects of proposed changes. |
Tryb prowadzenia przedmiotu: | w sali |
Pełny opis: |
Number of hours: 45 Lecture: 15 Classes: 30 ECTS: 4 |
Literatura: |
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. Kaplow L., The theory of taxation and public economics, Princeton University Press, Oxford 2011 8. Salanie B., 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 |
Metody i kryteria oceniania: |
Final project and exam |
Właścicielem praw autorskich jest Uniwersytet w Białymstoku.