AØKA08185U Tax Policy

Volume 2015/2016
Education

Elective at MSc in Economics

Content

The course gives an overview on the basic models used to analyze the efficiency implications and optimal design of tax policy. The course puts emphasis on linking formal analysis to empirical analysis and to discuss implications of theoretical and empirical findings for real world tax policy.
Questions addressed in the course include:

- How do income taxes affect labor supply and savings decisions by households?
- Who bears the burden of consumption and income taxes?
- What is the optimal design of tax-transfer systems?
- How should environmental externalities be treated by the tax system?
- What are the implications of behavioural economics for tax policy?
- How is firm behavior affected by corporate taxes?
- Do firms successfully avoid paying taxes in a global economy?

Learning Outcome

The course makes students familiar with advanced issues in tax policy analysis. Students should in this course acquire skills to evaluate how taxes influence household and firm behavior. Part of these skills consists of being able to communicate verbally and analytically an understanding of the models and their implications for tax policy design. The students will also learn to link theoretical results to empirical analyses and to interpret empirical results given the models which are discussed in the course.

At the end of the course students should be able to formulate their own research questions and to set up models which are appropriate in answering these questions.
To obtain grade 12 the student must demonstrate these skills to perfection.

Curriculum: The book “B. Salanié, The Economics of Taxation, Cambridge: MIT Press, 2003” serves as the main reference for most parts of the course. Research papers as well as lecture notes will complement the book.

BSc in Economics. It is strongly recommended that Micro C/Micro III has been followed prior to taking Tax Policy.
Schedule:

The course consists of 2 hours of classes (lectures) every week and 2x2 hours every second week for 14 weeks.

For enrolled students please find more information of courses, schedule, rules etc at
https:/​/​intranet.ku.dk/​economics_ma/​courses/​Pages/​default.aspx

Timetable and classroom:
For time and classroom please press the link under "Se skema" (See schedule) at the right side of this page (15E means 2015 Efterår (Autumn))
  • Category
  • Hours
  • Exam
  • 3
  • Lectures
  • 42
  • Preparation
  • 161
  • Total
  • 206
Credit
7,5 ECTS
Type of assessment
Written assignment, 3 hours under invigilation
Individual written closed-book exam at the computers of Copenhagen University
Exam registration requirements

Students are asked to give a short overview on a research paper. No written material has to be handed in.

Aid
Without aids
Marking scale
7-point grading scale
Censorship form
External censorship
100% censorship
Exam period

The exam takes place 19 January 2016 at Peter Bangs Vej 36. 2000 Frederiksberg http:/​/​pc-eksamen.ku.dk/​pc_exam

For enrolled students more information about examination, exam/re-sit, rules etc. is available at the student intranet for Examination (English) and student intranet for Examination (KA-Danish).

Re-exam

Same as the ordinary exam. But if only a few students have registered for the re-exam, the exam might change to an oral exam. This means that the examination date also will change.

 

Criteria for exam assesment

The student must in a satisfactory way demonstrate that he/she has mastered the learning outcome of the course.