This course introduces the essential theoretical and practical foundations of modern public finance systems. It examines the trade-off faced by governments between redistribution and efficiency when setting income and commodity taxation. It also covers topics related to tax compliance such as tax evasion and fiscal competition. Finally, it considers the rationales for and limitations of fiscal federalism.
Intermediate Public Economics, 2006, J. Hindriks and G. Myles.
Taxation theory, 2003, B. Salanié.
State and local public Finance, 1996 (2nd edition, 2016), R. Fisher.
Lectures on Public Economics, 1976 (2nd edition, 2015), A. Atkinson and J. Stiglitz.