Economics of Taxation

General data

Course ID:	330-ERAS1-ETAX
Erasmus code / ISCED:	(unknown) / (unknown)
Course title:	Economics of Taxation
Name in Polish:	Economics of Taxation
Organizational unit:	Faculty of Economics and Finance
Course groups:
ECTS credit allocation (and other scores):	(not available) Basic information on ECTS credits allocation principles: the annual hourly workload of the student’s work required to achieve the expected learning outcomes for a given stage is 1500-1800h, corresponding to 60 ECTS; the student’s weekly hourly workload is 45 h; 1 ECTS point corresponds to 25-30 hours of student work needed to achieve the assumed learning outcomes; weekly student workload necessary to achieve the assumed learning outcomes allows to obtain 1.5 ECTS; work required to pass the course, which has been assigned 3 ECTS, constitutes 10% of the semester student load. view allocation of credits
Language:	English
Type of course:	obligatory courses
Prerequisites (description):	(in Polish) 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.
Mode:	(in Polish) w sali
Full description:	(in Polish) Number of hours: 45 Lecture: 15 Classes: 30 ECTS: 4
Bibliography:	(in Polish) 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
Assessment methods and assessment criteria:	(in Polish) Final project and exam

This course is not currently offered.

Course descriptions are protected by copyright.
Copyright by University of Bialystok.