The National Centre for Econometric Research (NCER) will hold a short course titled, "Selected Issues in Taxation" at QUT, from Friday October 14 to Friday November 11, 2011. (Fives lectures over five weeks.)
If you are interested in attending, please contact the Administration Coordinator.
The lectures will be held in Room Z808, Gardens Point Campus, QUT.
Course Convener
Professor Berthold U. Wigger
Since April 2009 Berthold Wigger has been the head of the Chair of Public Finance and Public Management at the Karlsruhe Institute of Technology. Before this, he held the Chair of Public Finance at the University of Erlangen-Nuremberg. In the past, he was a visiting researcher at the University of Southern California, the Università di Salerno, the Max-Planck-Institute of Demographic Research in Rostock, the University of California at Berkeley and at the International Monetary Fund. Berthold Wigger focuses his research on the future of taxation and transfer systems in Germany. Current research projects study alternative ways of education financing, tax treatment of charitable giving, the expansion of the value added tax as a governmental funding source and the future funding for retirement pensions. Berthold Wigger is a member of the scientific advisory council at the Federal Ministry of Finance, research professor at the ZEW Mannheim and research fellow of the CESifo Munich.
Course Overview
This short course in taxation introduces into some selected issues in the theory of taxation. It considers labour income taxation, capital income taxation, consumption taxes, taxation of human capital income returns and taxation in a federal system. The course is aimed at providing first-year postgraduate students with an overview of some relevant questions in the modern theory of taxation, but would also be beneficial to more advanced students. The course is based on a selection of recent journal articles.
Course Slides
Course Schedule
| Date and Time | Topic |
|---|---|
| Friday October 14 10:30am – 12:30pm |
Optimal Income Taxation Literature Peter Diamond, P. and Saez. E. (2011) ,The Case for a Progressive Tax: From Basic Research to Policy Recommendations, CESifo Discussion Paper No. 3548. Mankiw, .G., M. Weinzierl and D. Yagan (2009), Optimal Taxation in Theory and Practice, Journal of Economic Perspectives, 23, 147–174. |
| Friday October 21 10:30am – 12:30pm |
Consumption Taxes Literature Atkinson, A. and J.E. Stiglitz (1976), The Design of Tax Structure: Direct Versus Indirect Taxation, Journal of Public Economics, 6, 55–75. Crawford, I., M. Keen and S. Smith (2011), Value Added Tax and Excises, in: Stuart, A. et al. (eds.), Dimensions of Tax Design – The Mirrlees Review, Oxford: Oxford University Press. |
| Friday October 28 10:30am – 12:30pm |
Capital Income Taxes Literature Attanasio, O.P. and M. Wakefield (2011), The Effects on Consumption and Saving of Taxing Asset Returns, in: Stuart, A. et al. (eds.), Dimensions of Tax Design – The Mirrlees Review, Oxford: Oxford University Press. |
| Friday November 4 10:30am – 12:30pm |
Taxation of Human Capital Returns Literature Bovenberg, L. A. und B. Jacobs (2005), Redistribution and education subsidies are Siamese twins, Journal of Public Economics, 89, 2005-2035. Richter, W.F. (2009), Taxing education in Ramsey's tradition, Journal of Public Economics, 93, 1254-1260. Wigger, B.U. (2004), Are Higher Education Subsidies Second Best?, Scandinavian Journal of Economics, 106, 65–82. |
| Friday November 11 10:30am – 12:30pm |
Taxation in a Federation Literature Keen, M.J. (1998), Vertical tax externalities in the theory of fiscal federalism, IMF Staff Papers, 45, 454–485. Keen, M.J. and C. Kotsogiannis (2002), Does federalism lead to excessively high taxes?, American Economic Review, 92, 363–370. Wigger, B.U. and U. Wartha (2004), Vertical tax externalities and the composition of public spending in a federation, Economics Letters, 84, 357–361. |
Enquiries and Registration
For further details please contact the NCER Administration Coordinator:
Angela Fletcher
Queensland University of Technology
Email: a.fletcher@qut.edu.au