Course Details
Country:
Netherlands
Institution:
Erasmus School of Economics
Course Title:
Economics of Taxation
Course Number:
FEB43007
Course Description:
The course addresses the following questions and more: Under which conditions is the laissez-faire market equilibrium efficient? How does taxation interfere with efficiency? Who carries the burden of taxation? How does this depend on individual rationality assumptions? How may income taxes help improve the distribution of resources? How does the optimal income tax differ from the one chosen by democratically elected officials? How might taxation help improve efficiency when dealing with externalities? What about internalities? What determines individuals’ decisions to evade taxes? And to what extent do governments compete for internationally mobile tax bases?
The goal is to understand both the traditional theory on each topic, as well as the state-of-the-art insights generated by current academic research. As such, the required literature for many of the topics consists of recent scholarly papers as well as textbook chapters.
Language:
English
Approved Equivalent:
ECON 3---
Attachment Files:
