Econ 230B - Graduate Public Economics

Spring 2025 - Emmanuel Saez and Mathilde Munoz


This is the second of two courses in the graduate public economics sequence at Berkeley. This one-semester course covers (I) optimal labor income taxation and redistribution, labor income taxation: behavioral responses to taxes and transfers, social security and disability insurance. (II) Inequality, the distribution and taxation of wealth and capital income, and the challenges that tax systems face in a globalized world. For each topic, we combine theoretical models with empirical evidence. Each lecture is posted in pdf format with linked references. The second half is taught my Mathilde Munoz with course materials posted on Bcourse.
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
 
pdf  tex  figures&tables

Optimal Labor Income Taxes and Transfers
 
pdf  tex  figures&tables

Labor Supply Responses to Taxes and Transfers
 
pdf  tex  figures&tables

Taxable Income Elasticities
pdf  tex  figures&tables

Social Security, Retirement, and Disability
pdf  tex  figures&tables

Unemployment Insurance (last updated 2023)
pdf  tex  figures&tables

Tax Enforcement (last updated 2023)

pdf  tex  figures&tables

Capital Income Taxation (last updated 2023)
pdf  tex  figures&tables

Assignments
:
ps1  (due date: March 10)  ps1 solutions (available after due date) 
Referee Report (due date: April 7)Instructions  2017 JEP paper on how to write an effective referee report   Looney  Kleven
ps2  (due date: April 28)  ps2 solutions (available after due date) 
2025 final exam: Monday May 5, 12:10-2pm, Evans 648  
2022 final exam: exam and solutions  
2023 final exam: exam and solutions  
2024 final exam: exam and solutions