This course offers a comprehensive overview of the economics of taxation. The focus will primarily be on theoretical considerations. The course will start with the background for the analysis of taxation. It will then introduce the canonical model of optimal labor income taxation. The taxation of commodities will also be analyzed in details. Dynamic issues in optimal taxation will be at the heart of the last three lectures, which will deal with the taxation of capital and with intergenerational taxation.
- Teaching coordinator: Boyer Pierre
- Teaching coordinator: Michau Jean-Baptiste