Syllabus
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Course Code: M-BECOE -042 Course Name: Group - V Economics of Taxation) - Theory of Taxation |
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| MODULE NO / UNIT | COURSE SYLLABUS CONTENTS OF MODULE | NOTES |
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| 1 | Introduction to Taxation Theory Principles of Taxation; Theories of Taxation; Taxable Capacity and its measurement; Tax Burden and Economic Efficiency. Reading List • Boadway, R. (1984). Public Sector Economics. Cambridge Winthrop Publishers. • Cullis, John & Jones, Philip (2009). Public Finance and Public Choice: Analytical Perspectives. Oxford University Press. • Radhakrishnan, N. (2018). Public Finance: Theory and Approach. Vrinda Publications (P) Limited, Delhi. |
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| 2 | Analysis of Tax Incidence Tax Incidence: Partial and General Equilibrium Analysis; Keynesian Short Run Model; Dynamic Tax Incidence. Reading List • Boadway, R. (1984). Public Sector Economics. Cambridge Winthrop Publishers. • Ihori, Toshihiro (2016). Principles of Public Finance. Springer. • Jha, Raghbendra (1998). Modern Public Economics. Routledge. • Rosen, H.S. (2005). Public Finance. Tata McGraw Hill. • Salanie, B. (2003). Economics of Taxation. MIT Press, Massachusetts Institute of Technology, Cambridge, Massachusetts. |
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| 3 | Efficiency Aspect of Taxation Income V/S Excise Tax; Optimal Taxation; Tax Evasion and the Black Economy; Impact of Taxes on Individual Decisions. Reading List • Boadway, R. (1984). Public Sector Economics. Cambridge Winthrop Publishers. • Rosen, H.S. (2005). Public Finance. Tata McGraw Hill. • Salanie, B. (2003). Economics of Taxation. MIT Press, Massachusetts Institute of Technology, Cambridge, Massachusetts. |
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| 4 | Economic Implications of Taxation Impact of Excise Tax on Market Outcomes; Impact of Income Tax on Labour Supply, Savings and Portfolio Choice; Economic Effects of Corporation Income Tax. Reading List • Bruce, Neil (2000). Public Finance. Addison- Wesley Educational Publishers • Boadway, R. (1984). Public Sector Economics. Cambridge Winthrop Publishers. • Harberger, A. (1962). The Incidence of the Corporation Income Tax. Journal of Political Economy, 70, 215-240. |
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