This is the second of two courses in the graduate public economics sequence at Berkeley. This one-semester course covers (I) labor income taxation: behavioral responses to taxes and transfers, optimal income taxation and redistribution, (II) Capital income taxation and redistribution,
(III) Social Insurance. For each topic, we combine theoretical models with empirical evidence. Each lecture is posted in pdf format with linked references.

The source tex file and the pdf tables and graphs are also provided separately so that you can use and adapt this material for your own lectures (no permission needed). We would like to thank Raj Chetty and many other colleagues whose comments and lecture notes contributed to the development of these slides.

Lecture Slides:

Introduction and Road Map (updated 2014)

pdf tex figures&tables

Optimal Labor Income Taxes and Transfers (updated 2014)

pdf tex figures&tables

Labor Supply Responses to Taxes and Transfers (updated 2014)

pdf tex figures&tables

Taxable Income Elasticities (updated 2014)

pdf tex figures&tables

Tax Enforcement (updated 2014)

pdf tex figures&tables

Capital Income Taxation (updated 2014)

pdf tex figures&tables

Social Security, Retirement, and Disability (updated 2014)

pdf tex figures&tables

Tax Favored Retirement Accounts: IRAs and 401(k)s (updated 2014)

pdf tex figures&tables

Assignments:

ps1 (due date: February 24) ps1 solutions (available after due date)

ps2 (due date: March 17) ps2 solutions (available after due date)

Referee Report (due date: April 7): Instructions Dahl-Kostol-Mogstad Best-Kleven

ps3 (due date: April 28) ps3 solutions (available after due date)

Last year 2013 final exam: exam and solutions

The source tex file and the pdf tables and graphs are also provided separately so that you can use and adapt this material for your own lectures (no permission needed). We would like to thank Raj Chetty and many other colleagues whose comments and lecture notes contributed to the development of these slides.

Syllabus

Lecture Slides:

Introduction and Road Map (updated 2014)

pdf tex figures&tables

Optimal Labor Income Taxes and Transfers (updated 2014)

pdf tex figures&tables

Labor Supply Responses to Taxes and Transfers (updated 2014)

pdf tex figures&tables

Taxable Income Elasticities (updated 2014)

pdf tex figures&tables

Tax Enforcement (updated 2014)

pdf tex figures&tables

Capital Income Taxation (updated 2014)

pdf tex figures&tables

Social Security, Retirement, and Disability (updated 2014)

pdf tex figures&tables

Tax Favored Retirement Accounts: IRAs and 401(k)s (updated 2014)

pdf tex figures&tables

Assignments:

ps1 (due date: February 24) ps1 solutions (available after due date)

ps2 (due date: March 17) ps2 solutions (available after due date)

Referee Report (due date: April 7): Instructions Dahl-Kostol-Mogstad Best-Kleven

ps3 (due date: April 28) ps3 solutions (available after due date)

Last year 2013 final exam: exam and solutions