Skip to main content
Skip header
Terminated in academic year 2020/2021

Economics of Taxation

Type of study Doctoral
Language of instruction Czech
Code 117-0964/01
Abbreviation ED_DRS
Course title Economics of Taxation
Credits 10
Coordinating department Department of Accounting and Taxes
Course coordinator prof. Ing. Jan Široký, CSc.

Subject syllabus

1. Propaedeutics of tax incidence.
2. Principles of taxation - more advanced theories.
3. Analysis of partial tax balance.
4. General and selective excise duties in the presence of more than two goods. Incidence of taxes on goods and services. Taxation and the dilemma between consumption and savings.
5. Income taxes. Effects of income taxes on the choice between work
and free time. Indexation of income taxes.
6. Optimal balance between taxes on goods and income taxes. Taxation of wealth.
7. Modeling of economic effects of tax policy. Taxes in one sector of the economy.
8. Measuring the distribution of pensions. Theory of the second best solution. Kakwani's contribution to the use of the Lorenz curve. Global tax progressivity.
9. Harberger's model of excessive tax burden. Hicks' excessive tax burden and offset demand. Ramsey taxes, Piguan taxes.
10. Mathematical and graphical analysis of the overall equilibrium model.
11. Practical analyzes of tax incidence and international comparisons.

Literature

JAMES, Simon and Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 17th ed. Birmingham: Fiscal Publications, 2017. 326 p. ISBN 978-1-906201-35-7.
SCHELLECKENS, Marnix et all. (Eds.) European Tax Handbook 2019. Amsterdam: IBFD, 2019. 1250p. ISBN 978-90-8722-521-6.

Advised literature

AUERBACH, Alan a Martin FELDSTEIN (Eds.). Handbook of Public Economics. Vol. 3. Amsterdam: Elsevier, 2002. 656 p. ISBN 0-444-82314-X.
LAMB, Margaret, Andrew LYMER, Judith FREEMAN a Simon JAMES (Eds.) Taxation: An Interdisciplinary Approach to Research. New York etc.: Oxford University Press, 2005. 316 p. ISBN 978-0-19-924293-1.
SALANIÉ, Bernard. Economics of Taxation. Cambridge: MIT Press, 2003. 213 p. ISBN 978-0262-19486-0 .