Taxation

Instructor: 
Time I: 
Thursday, 02:15pm
Venue I: 
FU Berlin, Garystr. 21, Lecture Hall 104a
Description: 

The course “Taxation” consists of a lecture (2 class hours) and problem class (1 class hour) covering the economics of taxation. The course is primarily concerned with the microeconomic theory of taxation.

We cover the following topics:
• Fundamentals of Taxation
• Taxation and Labor Supply
• The Excess Burden of Taxation
• Tax Incidence
• Optimal Direct Taxation
• Optimal Indirect Taxation
• The Effects of Taxation on Savings
• Taxation and Risk Taking
• Taxation and Investment
• Taxation and Capital Structure
• Tax Evasion

Literature:
• Textbook: Salanié, Bernard (2011): "The Economics of Taxation", 2nd edition, Cambridge, MA: MIT Press.
• Further literature will be announced in class.

Exam:
Participants take a final written exam (120 minutes). In addition, PhD students are required to write a term paper (theoretical or empirical).

Dates and Venue:
The lecture and problem class take place in Lecture Hall B, Henry Ford Building, Garystr. 35-37, in the first seven weeks of the summer term (20.4.-2.6.16).
Problem class: Wednesday 16:15-17:45,
Lecture: Thursday 14:15-17:30.

Credits: 
9.00
Semester: 
Spring 2016
Affiliation: 
Freie Universität Berlin
End date of the whole course: 
Thursday, July 21, 2016 - 11:45am