Course Page for Taxation and Spending in Selected Countries(««)

Syllabus

For updates of the lecture materials visit my folder on the L-Drive

additional reading and sources mentioned in the lecture

Lecture 1 (The Political Economy of Taxation):

Journal Articles
Meltzer, A., Richard, S., A Rational Theory of the Size of Government, Journal of Political Economy 89, 1981: 914-927.

Profeta, P., Puglisi, R., Scabrosetti, S. (2013), Does Democracy Affect Taxation and Government Spending? Evidence from Developing Countries, Journal of Comparative Economics 41: 684-718. Working Paper

Hettich, W., Weiner, S. (1984), A Positive Model of Tax Structure, Journal of Public Economics 24: 67-87.

Stigler, G. J. (1970), Director’s Law of Public Income Redistribution, Journal of Law and Economics 13: 1–10. JSTOR (free on campus)

Alt, J., Preston, I., Sibieta, L. (2010), The Political Economy of Tax Policy, in: Adams, S. et al (eds), Dimensions of Tax Design, Oxford University Press. IFS website

On the Flat Tax System in Estonia
Castanheira, M.C., Nicodeme, G., Profeta, P. (2010) The Political Economics of Taxation, working paper, Bruxelles. working paper

Lecture 2 (Tax Morale):

Book Chapters
Rosen, H.S., Gayer, T., Public Finance, 9th ed., Chapter 16, section "Tax Evasion"

Journal Articles
Alm, J. (2011), Measuring, Explaining and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies, International Tax and Public Finance 19: 54-77. Springer Link (free on campus)

Schneider, F., Enste, D. (2000), Shadow Economies: Size, Causes, and Consequences, Journal of Economic Literature 38: 77-114. JSTOR Link (free on campus)

Alm, J., Troegler, B. (2006), Culture Differences and Tax Morale in the United States and in Europe, Journal of Economic Psychology 27: 224-246. Working Paper

Troegler, B., Schneider, F. (2007), What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries, Social Science Quarterly 88: 443-470. IZA Discussion Paper

Lecture 3 (Basic Definitions and Concepts):

John Kay and Mervyn King, The British Tax System, 1990, chapter 1 IFS.org.uk

Piketty, T., Saez, E., How Progressive is the U.S. Federal Tax System? A Historical and International Perspective, Journal of Economic Perspectives 21 (1), 2007: 3–24. Journal Home Page (Complementary)

Alvaredo, F., Atkinson, A.B., Piketty, T., Saez, E., The Top 1 Percent in International and Historical Perspective, Journal of Economic Perspectives 27(3), 2013: 3–20. Journal Home Page (Complementary)

Lecture 4 (Distribution and Welfare):

Rosen, H.S., Gayer, T., Public Finance, 9th ed., McGraw-Hill 2010, chapter 3.

Harsanyi, J., Cardinal Utility in Welfare Economics and in the Theory of Risk-taking, Journal of Political Economy 61, 1953: 434-435. JSTOR Link

Lecture 5 (Income Tax):

Rosen, H.S., Gayer, T., Public Finance, 9th ed., McGraw-Hill 2010, chapter 17.

Mesere, K., De Kaan, F., Heady, C., Tax Policy. Theory and Practice in OECD Countries, Oxford UP 2003, chapter 6 (The Personal Income Tax).

Musgrave, R.A., Musgrave, P.B., Public Finance in Theory and Practice, 5th ed., 1989, chapter 13.

Lecture 6 (Capital Income Taxation):

John Kay and Mervyn King, The British Tax System, 1990, chapter 10 IFS.org.uk

Mesere, K., De Kaan, F., Heady, C., Tax Policy. Theory and Practice in OECD Countries, Oxford UP 2003, chapter 8 (The Corporate Income Tax).

Lecture 7 (International Issues in Taxing Capital):

Griffith, R., Hines, J., Sorenson, P.B. (2010), International Capital Taxation, in: Adams, S. et al (eds), Dimensions of Tax Design, Oxford University Press. IFS website

Lecture 8 (Consumption Taxes):

Crawford, I., Keen, M., Smith, S. (2010), Value Added Tax and Excises, in: Adams, S. et al (eds), Dimensions of Tax Design, Oxford University Press. IFS website

Lecture 9 (Social Security):

Rosen, H.S., Gayer, T., Public Finance, 9th ed., McGraw-Hill 2010, chapter 11.

Mesere, K., De Kaan, F., Heady, C., Tax Policy. Theory and Practice in OECD Countries, Oxford UP 2003, chapter 7 (Social security).

Additional Readings for Term Paper

Kirchler, E., Maciejovsky, Schneider, F. (2003), Everyday Representation of Tax Avoidance, Tax Evasion and Tax Flight: Do Legal Differences Matter?, Journal of Economic Psychology 24: 535-553. Working Paper

Bonica, A., McCarty, N., Poole, K.T., Rosenthal, H., Why Hasn’t Democracy Slowed Rising Inequality? Journal of Economic Perspectives 27 (3), 2013: 103–124. Journal Home Page (Complementary)

Amiel, Y., Cowell, F., Gaertner, W., To Be or Not to Be Involved: A Questionnaire-Experimental View on Harsanyi, Social Choice and Welfare 32, 2009: 299–316. Springer Link (Free on Campus)

Alesina, A., Giuliano, P., Preferences for Redistribution, in: A. Bisin, and J. Benhabib (eds), Handbook of Social Economics, North Holland 2011: 93-132. Link

Useful Links

Mirlees Review link to the IFS website