Course requirements

1) Home assignments: max. 20 points

There will be 2 home assignments (HA) with a maximum of 10 points each.

2) Wiki edit: max. 20 points

There will be a list of Wikipedia pages on topics from public finance that need improvement. You are asked toregister in an online system (Wikiproject) that tracks Wikipedia edits, sign up for topics and contribute. Wikipedia edits are individual work. You are expected to contribute around 1000 words to Wikipedia. All your edits are registered in the Wikiproject.

3) Final exam: max. 60 points

The final exam will be a written test and will cover material from all the lectures, both home assignments and also the course textbook (Stiglitz, Economics of the Public Sector, third edition; only chapters that are covered in lectures). There will be at least three exam dates announced in the SIS. See Appendix B for more information on exams.

Grading

Your final grade will consist of three parts: home assignments (max. 20 points), Wiki edits (max. 20 points) and the final exam (max. 60 points). The final grade will be determined based on the standard 10-point intervals.

Plan of the course

1. Introduction

2. Economic rationale for the government

3. Public goods, cost-benefit analysis

4. Public choice theory, political economy

5. Externalities and the environment

6. Expenditure programs, decentralization

7. Public procurement

8. The welfare state

9. Introduction to taxation, tax incidence

10. Optimal taxation, personal income taxation

11. Tax avoidance and tax evasion

12. International tax competition and tax avoidance by companies