Frank Cowell. HMRC/HMT Course: Economics of Taxation, December 2015

Economics of Taxation

	HMRC/HMT Course. December 2015 Lectures by Frank Cowell
	Use this page to get lectures and readings. Lecture slides are in pdf format. The lecture slides contain hot links to the papers cited. Just go to the "References" slides at the end . Starred references are worth checking before the lecture

9.1 Distributional analysis and inequality Issues and concepts. Ordering distributions. Inequality measurement. Perceptions of inequality

9.2 Income distribution and redistribution Income distribution in practice. Income taxation and redistribution. Redistribution in practice.

9.3 Wealth distribution and taxation Wealth concepts. Taxation. Long-run inequality.

10 Tax compliance Forms of non-compliance. Modelling evasion. Empirical implementation. Policy design: objectives, constraints, targeting.


	9.1 Distributional analysis and inequality	Issues and concepts. Ordering distributions. Inequality measurement. Perceptions of inequality

	9.2 Income distribution and redistribution	Income distribution in practice. Income taxation and redistribution. Redistribution in practice.

	9.3 Wealth distribution and taxation	Wealth concepts. Taxation. Long-run inequality.

	10 Tax compliance	Forms of non-compliance. Modelling evasion. Empirical implementation. Policy design: objectives, constraints, targeting.