Inhoud
Samenvatting Economics of Taxation ..................................................................................................... 1
Tax incidence – Basics 1 ...................................................................................................................... 2
Tax incidence – Basics 2 ...................................................................................................................... 2
Standard Pigouvian Tax ....................................................................................................................... 2
Nice illustration of discussion on the Flat Tax on income ................................................................... 3
Nice illustration Laffer Curve ............................................................................................................... 3
Why economists rule out differences in preferences ......................................................................... 4
Hoorcollege 1: Tax incidence & excess burden (I)............................................................................... 6
Hoorcollege 2: Tax incidence & excess burden (II)............................................................................ 13
Hoorcollege 3: Welvaartseconomie & Optimale (arbeidsinkomen) belasting.................................. 21
Hoorcollege 4: Top belastingtarief en arbeidskorting (Earned income tax credit) ........................... 27
Hoorcollege 5: Indirecte belasting .................................................................................................... 31
Hoorcollege 6: Belasten van inkomen uit kapitaal ............................................................................ 36
Inkomens- en substitutie-effecten in een consumptiemodel met twee periodes ........................... 41
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