PředmětyPředměty(verze: 945)
Předmět, akademický rok 2023/2024
   Přihlásit přes CAS
Public Economics - JEM203
Anglický název: Public Economics
Český název: Public Economics
Zajišťuje: Institut ekonomických studií (23-IES)
Fakulta: Fakulta sociálních věd
Platnost: od 2020
Semestr: letní
E-Kredity: 6
Způsob provedení zkoušky: letní s.:kombinovaná
Rozsah, examinace: letní s.:2/1, Zk [HT]
Počet míst: neomezen / neomezen (97)
Minimální obsazenost: neomezen
4EU+: ne
Virtuální mobilita / počet míst pro virtuální mobilitu: ne
Stav předmětu: vyučován
Jazyk výuky: angličtina
Způsob výuky: prezenční
Způsob výuky: prezenční
Poznámka: předmět je možno zapsat mimo plán
povolen pro zápis po webu
při zápisu přednost, je-li ve stud. plánu
Garant: doc. Petr Janský, M.Sc., Ph.D.
Vyučující: Mgr. Evgeniya Dubinina
doc. Petr Janský, M.Sc., Ph.D.
PhDr. Miroslav Palanský, Ph.D.
doc. Ing. Ondřej Schneider, M.Phil., Ph.D.
Třída: Courses for incoming students
Soubory Komentář Kdo přidal
stáhnout Public Economics Syllabus 2024.pdf Syllabus 2024 PhDr. Miroslav Palanský, Ph.D.
Anotace -
Poslední úprava: PhDr. Miroslav Palanský, Ph.D. (14.02.2024)
This course introduces advanced thinking in public economics and public finance for graduate students of economics.
The objective is to provide students with a thorough understanding of research in selected topics in public economics and public finance. By actively participating in this course, students improve their understanding of the role of government, taxation, and public budgets. Students learn how to use the tools of economics for the analysis of government expenditures and tax policies.

The course uses Microsoft Teams (see syllabus for details).
Literatura -
Poslední úprava: PhDr. Petr Bednařík, Ph.D. (15.02.2020)

Selected recommended literature

Clausing, K. (2013). Who Pays the Corporate Tax in a Global Economy? National Tax Journal, 66(1), 151–84.

Fuest, C., Peichl, A., & Siegloch, S. (2018). Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany. American Economic Review, 108(2), 393–418. https://doi.org/10.1257/aer.20130570

Chapter 3 of  Cobham, A., & Janský, P. (forthcoming). Estimating illicit financial flows: A critical guide to the data, methodologies and findings. Retrieved from https://tax-justice-network.gitbooks.io/our-book-project/content/.

Tørsløv, T. R., Wier, L. S., & Zucman, G. (2018). The Missing Profits of Nations (Working Paper No. 24701). National Bureau of Economic Research. https://doi.org/10.3386/w24701

Dowd, T., Landefeld, P., & Moore, A. (2017). Profit shifting of U.S. multinationals. Journal of Public Economics, 148, 1–13. https://doi.org/10.1016/j.jpubeco.2017.02.005

Dharmapala, D. (2014). What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature. Fiscal Studies, 35(4), 421–448. https://doi.org/10.1111/j.1475-5890.2014.12037.x

Clausing, K. A. (2016). The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond. National Tax Journal, 69(4), 905–934. https://doi.org/10.17310/ntj.2016.4.09

Alstadsæter, A., Johannesen, N., & Zucman, G. (forthcoming). Tax Evasion and Inequality. American Economic Review. https://doi.org/10.3386/w23772

Slemrod, J. (2007). Cheating ourselves: The economics of tax evasion. Journal of Economic Perspectives, 21(1), 25–48.

Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S., & Saez, E. (2011). Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark. Econometrica, 79(3), 651–692. https://doi.org/10.3982/ECTA9113

Alstadsaeter, A., Johannesen, N., & Zucman, G. (2018). Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality. Journal of Public Economics.

Zucman, G. (2013). The Missing Wealth of Nations: Are Europe and the U.S. Net Debtors or Net Creditors? The Quarterly Journal of Economics, 1321–1364.

Piketty, T., Saez, E., & Zucman, G. (2018). Distributional National Accounts: Methods and Estimates for the United States. The Quarterly Journal of Economics, 133(2), 553–609. https://doi.org/10.1093/qje/qjx043

Ravallion, M. (2018). What might explain today’s conflicting narratives on global inequality? WIDER Working Paper.

Decancq, K., Goedemé, T., Van den Bosch, K., & Vanhille, J. (2013). The evolution of poverty in the European Union: concepts, measurement and data. For Better For Worse, For Richer For Poorer: Labour Market Participation, Social Redistribution and Income Poverty in the EU. Retrieved from http://webhost.ua.ac.be/csb/ImPRovE/Working%20Papers/ImPRovE%20WP%201301_1.pdf

Barr, N., & Diamond, P. (2006). The economics of pensions. Oxford Review of Economic Policy, 22(1), 15–39.

Lustig, N. (Ed.). (2018). Commitment to Equity Handbook. Estimating the Impact of Fiscal Policy on Inequality and Poverty. Brookings Institution Press and CEQ Institute, Tulane University.

La Porta, R., F. Lopez-de-Silanes and A. Shleifer (2008), The Economic Consequences of Legal Origins, Journal of Economic Literature 46(2): 285-332.

Renda, A., Schrefler, L., Luchetta, G., & Zavatta, R. (2013). Assessing the costs and benefits of regulation. Brüssel: Centre for European Policy Studies.

Dennis C.Mueller: Public Choice, 3rd edition, Cambridge University Press 2003, chapter 22: Government size

Joe Slemrod: "Optimal Taxation and Optimal Tax Systems" (Journal of Economic Perspectives, Winter 1990).

Samuelson: "Theory of Optimal Taxation" (Journal of Public Economics, 1986, pp. 137-143).

Frank Ramsey: "A Contribution to the Theory of Taxation" (Economic Journal, March 1927, pp. 47-61.

Metcalf, Gilbert: “The National Sales Tax: Who Bears the Burden”, CATO Policy Analysis No. 289, December 1997.

Thomas Piketty: Optimal Labor Income Taxation, Handbook of Public Econnomics, Volume 5 (also a NBER paper No.18521, November 2012).

Požadavky ke zkoušce -
Poslední úprava: doc. Petr Janský, M.Sc., Ph.D. (09.02.2021)
Please switch to the English version.
Sylabus -
Poslední úprava: Ing. Monika Hollmannová (18.02.2020)

  Topics covered in the course

  1. Welfare economics
  2. Direct taxes
  3. Indirect taxes
  4. Tax incidence
  5. Corporate taxation
  6. Tax avoidance
  7. Tax evasion
  8. Inequality
  9. Pensions and social benefits
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