Frank Cowell. HMRC/HMT Course: Economics of Taxation, December 2011

Economics of Taxation

	HMRC/HMT Course. December 2011 Lectures by Frank Cowell
	Use this page to get a preliminary version of the lectures and introductory readings. Lecture slides are in PowerPoint and pdf versions. The lecture slidescontains hot links to the papers cited. Just go to the "References" slides at the end in the pdf versions. Please treat slides as provisional until the lecture has actually been given; I may make last-minute changes.

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

Cowell, F. A. (2008) "Inequality: Measurement," in S. N. Durlauf and L. E. Blume, The New Palgrave Dictionary of Economics. Basingstoke: Palgrave Macmillan.

Cowell, F. A. (2011) Measuring Inequality, Oxford University Press, Oxford U.K.

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

Atkinson, A. B. (2004) "Income tax and top incomes over the twentieth century," Hacienda Pública Española, 168, 123-141

Jones, F. (2008) "The effects of taxes and benefits on household income, 2006/07, 2, 37-47.

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

Champernowne, D. G. and Cowell, F. A. (1998) Economic Inequality and Income Distribution, Cambridge University Press, Cambridge, Chapter 10.

Cremer, H. and Pestieau. P. (2003) "Wealth Transfer Taxation: A Survey," CESifo Working Paper 106

Kopczuk, W. and Saez, E. (2004) "Top Wealth Shares in the United States, 1916-2000: Evidence from Estate Tax Returns," National Tax Journal, 57, 445-487

10.1 Tax evasion and compliance Forms of non-compliance, Modelling evasion. Empirical implementation.

Andreoni, J. Erard, B. and Feinstein, J. (1998) "Tax Compliance," Journal of Economic Literature, 36, 818-860.

Schneider, F. and Enste, D.H. (2000) "Shadow economies: size, causes and consequences," Journal of Economic Literature, 38, 77-114

10.2 Policy design Objectives. Constraints. Targeting.

Slemrod, J. and Yitzhaki, S. (2002) "Tax avoidance, evasion and administration," Handbook of Public Economics, 3, 1423-1470, North-Holland, Elsevier

Cowell, F. A. (2004) "Carrots and Sticks in Enforcement" in Aaron, H. J. and Slemrod, J. (ed.) The Crisis in Tax Administration, The Brookings Institution, Washington DC, 230-275.

Contact | Frank Cowell Homepage | PEP Homepage | London School of Economics | Updated 8 December 2011


	9.1 Distributional analysis and methods	Issues and concepts. Ordering distributions. Inequality measurement. Perceptions of inequality
	Cowell, F. A. (2008)	"Inequality: Measurement," in S. N. Durlauf and L. E. Blume, The New Palgrave Dictionary of Economics. Basingstoke: Palgrave Macmillan.
	Cowell, F. A. (2011)	Measuring Inequality, Oxford University Press, Oxford U.K.


	9.2 Income distribution, taxation and redistribution	Income distribution in practice. Income taxation and redistribution. Redistribution in practice.
	Atkinson, A. B. (2004)	"Income tax and top incomes over the twentieth century," Hacienda Pública Española, 168, 123-141
	Jones, F. (2008)	"The effects of taxes and benefits on household income, 2006/07, 2, 37-47.


	9.3 Wealth distribution and taxation	Wealth concepts. Taxation. Long-run inequality.
	Champernowne, D. G. and Cowell, F. A. (1998)	Economic Inequality and Income Distribution, Cambridge University Press, Cambridge, Chapter 10.
	Cremer, H. and Pestieau. P. (2003)	"Wealth Transfer Taxation: A Survey," CESifo Working Paper 106
	Kopczuk, W. and Saez, E. (2004)	"Top Wealth Shares in the United States, 1916-2000: Evidence from Estate Tax Returns," National Tax Journal, 57, 445-487


	10.1 Tax evasion and compliance	Forms of non-compliance, Modelling evasion. Empirical implementation.
	Andreoni, J. Erard, B. and Feinstein, J. (1998)	"Tax Compliance," Journal of Economic Literature, 36, 818-860.
	Schneider, F. and Enste, D.H. (2000)	"Shadow economies: size, causes and consequences," Journal of Economic Literature, 38, 77-114


	10.2 Policy design	Objectives. Constraints. Targeting.
	Slemrod, J. and Yitzhaki, S. (2002)	"Tax avoidance, evasion and administration," Handbook of Public Economics, 3, 1423-1470, North-Holland, Elsevier
	Cowell, F. A. (2004)	"Carrots and Sticks in Enforcement" in Aaron, H. J. and Slemrod, J. (ed.) The Crisis in Tax Administration, The Brookings Institution, Washington DC, 230-275.