Economics 451A Winter 2012
Public Finance: Tax Policy
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Monday, Wednesday 11am-noon
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Microeconomics of taxation: efficiency, incidence, effect on distribution of income, personal and corporate income taxes, sales and consumption taxes, taxation of property and estates. Prerequisite: ECON 300.
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Second Class Test Format
Topic 1 Taxation and Government
Topic 2 The Effect of an Excise Tax Part I
Topic 3 The Effect of an Excise Tax Part II
Topic 4 Revenue and Dead-Weight Loss
Topic 5 Measuring Tax Incidence
Topic 6 Tax Shifting and Economic Incidence
Topic 7 What Makes for Good Tax Policy?
Topic 8 Minimizing the Efficiency Cost of Taxes
Topic 9 How to Judge Tax Fairness
Topic 10 Taxable Income--What is Taxed and What is Not.
Topic 11 Tax Rates and Tax Credits
Topic 12 The FICA and Other US Income Taxes
Topic 13 Tax Expenditures
Topic 14 The Effect of Income Taxation on Labor Supply
Topic 15 Income Taxation and Intertemporal Choice
Topic 16 How Business Income is Taxed
Assignment #1 ANSWERS
Assignment #2 ANSWERS
Assignment #3 ANSWERS
Assignment #4 ANSWERS
Assignment #5 ANSWERS
Assignment #6 (Optional) ANSWERS
Class Test #1 ANSWERS
Class Test #2 ANSWERS
Tax Policy Center
This will be a major source of information
Reading 1 Is Pay-or-Play a Tax?
Reading 2 Tax, Price and Cigarette Smoking
Estimates of price elasticities
Reading 3 FAA taxes borne by airlines?
Reading 4 An Infamous Wall Street Journal graph
How not to fit data
Reading 5 Who Pays State and Local Taxes?
Reading 6 What is the Fairest Tax of All?
Reading 7 Fair or Unbalanced? Decoding the Buffet Rule
Reading 8 The Craze for Flat Taxes
Reading 9 GAO The Costs of the Federal Tax System
Reading 10 Why some Taxpayers Pay No Tax
Reading 11 Joint Committee Tax Expenditures
Reading 12 The WA cigarette tax and RYO
Reading 13 How to Make Taxes More Fair AND Reduce Deficits