TENTATIVE--SUBJECT TO CHANGE
The schedule reviews material that has been covered in previous classes and topics to be addressed in the upcoming lectures.
The schedule will be revised periodically.
|
Month |
Day |
|
Coverage |
|
August |
26 |
Tuesday |
Introduction and procedural details (Ch. 1-2) |
|
August |
28 |
Thursday |
Efficiency and market failure (Ch. 3) Public goods, Ch 4 and externalities, Ch. 5. |
|
September |
1 |
Tuesday |
Detailed discussion of efficiency Market failure--Pigovian taxes, environmental taxes, cap and trade Shome, pp. 104-112, (Shome-Table of Contents) Nordhaus' Review of Stern Report |
|
September |
3 |
Thursday |
Conclude efficiency, public goods, and externalities. Taxing Carbon-TPC. Begin principles of taxation. |
|
September |
8 |
Tuesday |
Principles of taxation--Rosen & Gayer, Ch. 14-16. Shome, pp. 3-24, 25-29, 30-34, 35-45, and 59-61. |
|
September |
10 |
Thursday |
CLASS BEGINS at 4:30 p. m.Principles of taxation continue |
|
September |
15 |
Tuesday |
Principles of taxation continue |
|
September |
17 |
Thursday |
Principles of taxation continue |
|
September |
22 |
Tuesday |
Conclude principles of taxation.
Introduction to income taxation--Rosen & Gayer, Ch. 17-18. HM, Ch. 15, Shome, pp. 50-54, 117-133. |
|
September |
24 |
Thursday |
Income taxation continues |
|
September |
29 |
Tuesday |
Income taxation continues, Piketty and Saez, How Progressive is the U.S. Federal Tax System? Journal of Economic Perspective, Winter 2007; Mankiw, Weinzierl, and Yagan, Journal of Economic Perspective, Fall 2009 |
|
October |
1 |
Thursday |
AEI--Tax individuals, not couples |
|
October |
6 |
Tuesday |
Income taxation continues, Diamond and Saez, The Case for a Progressive Tax: From Basic Research to Policy Recommendations |
|
October |
8 |
Thursday |
Income taxation, Keane, Labor Supply and Taxes: A Survey, Journal of Economic Literature, December 2011, Income taxation concludes S. Giertz, "The Elasticity of Taxable Income: Influences on Economic Efficiency and Tax Revenues, and Implications for Tax Policy," in Tax Policy Lessons from the 2000s. |
|
October |
13 |
Tuesday |
Business and corporate taxation--Rosen & Gayer, Ch. 19. |
|
October |
15 |
Thursday |
First Examination--Class (longer time) Study Questions |
|
October |
20 |
Tuesday |
Conclude business and corporate taxation, discuss project
Corp. Tax Avoidance-NYTimes Consumption taxation--Rosen & Gayer Ch. 21. HM. Ch. 14, Shome, pp. 71-74, 75-79, 80-81, 82-86, 86-99, and 169-176. |
|
October |
22 |
Thursday |
No Class--Please view the following: The Facts about Taxes: Summarizing the State of Knowledge, experts with inside-the-Beltway tax policy experience--Austan Goolsbee, Kevin Hassett, James Poterba, and Gene Steuerle--Becker-Friedman Institute |
|
October |
27 |
Tuesday |
Consumption taxation,
Viard-AEI-Prog.
consumption tax video,
VAT Reader (especially Cnossen, Bartlett, and Slemrod) Tax Reform Video--Time
to �86 the Tax Code? Prospects for Tax Reform After 25 Years Competitiveness Video--Joel Slemrod, Is Competitiveness Worth Defending? |
|
October |
29 |
Thursday |
Conclude consumption taxation and begin wealth taxation |
|
November |
3 |
Tuesday |
Tax Reform and Income Distribution Issues. NTJ-Burkhauser, JEL-Atkinson, Piketty, Saez Tax evasion. Slemrod, Cheating Ourselves: The Economics of Tax Evasion, Journal of Economic Perspective, Winter 2007 ; Slemrod Madrid lecture |
|
November |
5 |
Thursday |
Wealth taxation; Rosen & Gayer, 219-221. Shome, pp. 188-191; Fiscal Federalism, Rosen & Gayer, pp.251-260, Shome, 247-253; Property taxation, Rosen & Gayer, 260-267, Shome, pp 185-187. Zodrow, Who Pays the Property Tax? |
|
November |
10 |
Tuesday |
Wealth taxation contiunes. |
|
November |
12 |
Thursday |
Taxes on financial transactions, import and export duties. Shome, 199-215. Tobin taxes. Tax administration--Revenue forecasting, Shome-254, |
|
November |
17 |
Tuesday |
CLASS DISMISSED--Study Session at 3:30 p. m. in regular class room. |
|
November |
19 |
Thursday |
Second Exam (longer time) |
|
November |
24 |
Tuesday |
No Class-Thanksgiving Vacation |
|
November |
26 |
Thursday |
No Class-Thanksgiving Vacation |
| December |
1 |
Tuesday |
Class Presentations--Class time extended. |
| December |
3 |
Thursday |
Class Presentations--Class time extended. |
| December |
8 |
Tuesday | Class Presentations--Class time extended. (LAST REGULAR CLASS) |
|
December |
15 |
Tuesday |
FINAL EXAMINATION: The final examination--7:00-10:00 p. m., Tuesday, December 15 in the regular classroom |