Econ 36400/Bus33936
EMPIRICAL PUBLIC FINANCE
WINTER 2003

 

Data set for empirical project (STATA format)
Instructions for empirical assignment

Syllabus
Reading List

Week 1:   Introduction to research & data sources | Standard analysis | Cigarette Taxes
                    Research Guide
                    Data Sources

TOOLS AND APPROACHES

Week 2:    Identification, Estimating Behavioral Responses, Differential Impacts & Shifting
    
Example: The Debate over Taxes and Reported Taxable Income
                    Assignment for Week 2
     Readings for the Assignment:

Feenberg, Daniel, and James M. Poterba, Income Inequality and the Incomes of High Income Taxpayers: Evidence from Tax Returns, in J. Poterba, ed., Tax Policy and the Economy 7 (1993), 145-173

Feldstein, Martin, The Effects of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform, Journal of Political Economy 103 (June 1995), 551-571.

Gruber, Jonathan and Emmanuel Saez, "The Elasticity of Taxable Income: Evidence and Implications," Journal of Public Economics 84 (April 2002), 1-32.

Goolsbee, Austan, What Happens When You Tax the Rich?  Evidence from Executive Compensation, Journal of Political Economy 108 (April 2000), 352-378
      

Week 3:    Estimating Incidence, Impacts on New Margins, Endogenous Policy
    
Example: Investment Tax Incentives

Chirinko, Robert, Steven Fazzari and Andrew Meyer, "How responsive is business capital formation to its user cost?: An exploration with micro data," Journal of Public Economics, Volume 74, Issue 1, October 1999, Pages 53-80

ANALYSIS OF ISSUES

Week 4:    The Earned Income Tax Credit

Week 5:    Capital Gains Taxation        

Week 6:    Portfolio Composition | Corporate Tax Issues

Week 7:    Tax Incentives for Savings

Week 8:    International/Multinational Taxation

Week 9: