Lecture Notes

Lecture notes are available on the following topics:

1 The efficiency costs of taxation

The fiscal cliff: Prologue for 14.471 (PDF)

Tax analysis (PDF)

2 General equilibrium tax incidence

Tax incidence in multi-sector models (PDF)

Asset price approach to incidence (PDF)

3 Married men Empirical analysis of taxation and labor supply (PDF)
4 Taxation and the labor supply of married women No lecture notes available.
5 The earned income tax credit No lecture notes available.
6 Tax rules and taxable income The elasticity of taxable income (PDF)
7 Tax expenditures Tax expenditures (PDF)
8 Capital income, wealth, and saving behavior No lecture notes available.
9 Tax policy, rates of return, and saving No lecture notes available.
10 Tax reform: income taxes vs. consumption taxes No lecture notes available.
11 Targeted tax subsidies to saving Taxation of savings: empirical evidence (PDF - 1.2 MB)
12 Taxation of corporate capital Taxation, investment, and finance (PDF)
13 Taxation and financial policy: debt vs. equity No lecture notes available.
14 Taxation and financial policy: payout policy No lecture notes available.
15 Optimal commodity taxes: Ramsey and beyond Linear taxation (PDF)
16 Optimal Corrective Taxation Corrective taxation (PDF)
17 Optimal dynamic taxes Tax implementation (PDF)
18 Taxation of labor income Nonlinear taxation (PDF)
19 Taxation of capital income Inverse Euler equation and savings distortion (PDF)
20 Dynamic taxation of labor income and insurance Dynamic insurance (PDF)
21 Taxation of intergenerational transfers No lecture notes available.