AØKA08185U Tax Policy
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?
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.
- Category
- Hours
- Exam
- 3
- Lectures
- 42
- Preparation
- 161
- Total
- 206
- Credit
- 7,5 ECTS
- Type of assessment
- Written assignment, 3 hours under invigilationWritten, taken place at Peter Bangs Vej 36
- 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 % censurship
- Exam period
- Will be updated before the start of the semester
- Re-exam
- Same as ordinary. But if only a few students have registered for the re-exam, the exam might change to an oral exams with a synopsis to be handed in. 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.
Course information
- Language
- English
- Course code
- AØKA08185U
- Credit
- 7,5 ECTS
- Level
- Full Degree Master
- Duration
- 1 semester
- Placement
- Autumn
- Schedule
- Autumn (week 36-50)
- Continuing and further education
- Price
320 kr. pr. ECTS
- Study board
- Department of Economics, Study Council
Contracting department
- Department of Economics
Course responsibles
- Niels Johannesen (16-736e6a7178336f746d6673736a786a73456a68747333707a336970)