117-9529/01 – Economic of Taxation (ETa)
| Gurantor department | Department of Accounting and Taxes | Credits | 10 |
| Subject guarantor | prof. Ing. Jan Široký, CSc. | Subject version guarantor | prof. Ing. Jan Široký, CSc. |
| Study level | postgraduate | Requirement | Compulsory |
| Year | | Semester | winter + summer |
| | Study language | English |
| Year of introduction | 2019/2020 | Year of cancellation | 2020/2021 |
| Intended for the faculties | EKF | Intended for study types | Doctoral |
Subject aims expressed by acquired skills and competences
The aim of the course is to analyze advanced topics in the field of tax theories. The graduate of the course should be able to advanced analysis of tax implications, principles of taxation and tax balance, consumption and savings dilemma, effects of income taxes on the choice between work and leisure, balance between taxes on goods and income taxes, use of Lorenz curves in tax economics, etc. . An essential part is the mathematical and graphical analysis of selected problems. They should also be able to apply this knowledge to realities in individual economies.
The aim of the course is further:
- to evaluate the incidence of individual types of taxes,
- to model the economic impacts associated with tax policy,
- to compare tax systems internationally,
- to measure the effects of income taxes.
Teaching methods
Lectures
Individual consultations
Summary
The course is focused on the types of tax theories, the role of taxes in the economy, the development of taxes, tax principles, the impact of taxes on the market mechanism and market operators of the economic market, excessive tax burden, tax incidence, etc. Particular attention is paid to the theoretical foundations of individual types of taxes and approaches to their construction.
Compulsory literature:
AUERBACH, Alan a Martin FELDSTEIN, Eds. Handbook of Public Economics. Volume II. 5th Edition. Amsterdam etc.: North-Holland, 2006.
JAMES, Simon a Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 10th ed. Birmingham: Fiscal Publications, 2010.
LAMB, Margaret, Andrew LYMER, Judith FREEDMAN and Simon JAMES. Taxation: An Interdisciplinary Approach to Research. Oxford: Oxford University Press, 2005.
Recommended literature:
AUERBACH, Alan and Martin FELDSTEIN, Eds. Handbook of Public Economics. Volume IV. Amsterdam etc.: North-Holland, 2002.
SØRENSEN, Peter, Ed. Measuring the Tax Burden an Capital and Labor. New York etc.: MIT Press, 2004.
ŠIROKÝ, Jan a Regína STŘÍLKOVÁ. Trend, Development, Role and Importance of VAT in the EU. Brno: CERM, 2015.
Way of continuous check of knowledge in the course of semester
Written test. Oral exam.
E-learning
Other requirements
Text material up to 15 pages.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
The aim of the course is to analyze advanced topics in the field of tax theories. The graduate of the course should be able to advanced analysis of tax implications, principles of taxation and tax balance, consumption and savings dilemma, effects of income taxes on the choice between work and leisure, balance between taxes on goods and income taxes, use of Lorenz curves in tax economics, etc. . An essential part is the mathematical and graphical analysis of selected problems. They should also be able to apply this knowledge to realities in individual economies.
Subject syllabus:
1. Propaedeutic of tax incidence.
2. Principles of taxation – more advanced theories.
3. Partial equilibrium analysis of taxes.
4. General and selective consumption taxes in the existence of more than two goods. Incidence of taxes on goods and services. Taxation and the dilemma between consumption and savings.
5. Income taxes. The effects of income taxes on the choice between work and leisure. Indexation of income taxes.
6. Optimal balance between taxes on goods and income taxes. Taxation of wealth.
7. Modelling of economic impacts of tax policy. Taxes in one sector of the economy.
8. Measuring of income distribution. Theory of the second-best solution. Kakwani's contribution to the use of the Lorenz curve. Global tax progressivity.
9. Harberger's model of excessive tax burden. Hicks' excessive tax burden and compensated demand. Ramsey taxes, Piguan taxes.
10. Mathematical and graphical analysis of the general equilibrium model.
11. Practical analyses of tax incidence and international comparison.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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