Class # 1 (4/14): Introduction of the Course and Economics of Taxation I
*Introduction of the course
*Taxation and social fairness: a tax burden perspective
*Features of a Sound Tax Regime
*Tax burden allocationPolicy discussion: Examples from Vietnam
*Jonathan Gruber (2011), Chapter 1
*Joseph E. Stiglitz (2000), Chapter 18
PROBLEM SET #1 (ECONOMICS OF TAXATION) DISTRIBUTED: DUE on 4/21.
Class # 2 (4/16): Economics of Taxation II (Mai Hoàng Chương)
*Taxation and its economic inefficiency
*Theory of optimal taxation
*Policy discussion: Tax impact on labor and saving
*Joseph E. Stiglitz (2000), Chapters 19 & 20
*Jonathan Gruber (2011), Chapters 20, 21 & 22
POLICY MEMO #1 (TAXATION OF ALCOHOL IN THAILAND) DISTRIBUTED: DUE ON 4/23
POLICY MEMO #2 (FINANCING TRANSPORTATION IN PHILADELPHIA) DISTRIBUTED: DUE ON 4/24.
The course examines policy options, with their strategic trade-offs and operational implications, for the design and implementation of public sector roles and public interventions in an economy. The first part focuses on the public resource mobilization via three main sources including taxes, user charges and borrowing. The second part introduces the rationale for the public sector intervention, ways to correct market failures in a complete spectrum including: public sector production and provision, state-owned enterprises, private sector participation or public private partnership, and regulation. The final part looks at the roles of different government levels and intergovernmental relations.