Workshop on Public Economics and Tax Policy

University of California, Berkeley
June 21-25, 2004

Sponsors:
Robert D. Burch Center for Tax Policy and Public Finance, University of California, Berkeley
Office of Tax Policy Research, University of Michigan Business School
Fund for Tax and Fiscal Research and John M.Olin Center for Law, Economics and Business, Harvard Law School

Photo Gallery

Day 1 - Basic Welfare Economics and Optimal Tax Theory
Topics:

Fundamental theorems of welfare economics
Theory and measurement of deadweight loss
Basic optimal commodity tax theory

Applications:

Uniform versus non-uniform taxation
Consumption in different periods
Line drawing

Notes:

Basic Welfare Economics and Optimal Tax Theory

Day 2 - Optimal Progressivity

Topics:

Measuring ability to pay
Optimal linear and nonlinear income taxation
Integration with optimal commodity taxation

Applications:

The Kerry income tax rate rollback proposal
Luxury taxes
Flat taxes

Notes:

Optimal Progressivity

Day 3 - Incidence and Distribution
Topics:

Theory of tax incidence
Capitalization
Tax revenue vs. tax burden Generational accounting
Lifetime vs. annual measures

Applications:

Excise taxes
Shift to consumption taxation
Social security

Notes:

Incidence and Distribution

Day 4 - Corporate Income Taxation

Topics:

Harberger model
"New view"
International issues

Applications:

Impact of various integration proposals
Impact of Bush dividend tax cut
Impact of Kerry deferral proposal

Notes:

Corporate Income Taxation

Day 5 - Statistical Evidence and Inference
Topics:

The relationship of economics "experiments" to controlled experiments
Distinguishing causation from correlation
Distinguishing timing from permanent behavioral response

Applications:

Taxable income elasticity

Notes:

Statistical Evidence and Inference