Empirical Public Finance
Econ 36400/Bus33936
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: