EE 442 Economics of Public Revenue

3 (3-0-6)

Prerequisites: EE212 (or EE214) and EE311

Analyzing the structure and composition of government revenues. Theory of taxation. Tax burden. Tax incidence. Taxation and efficiency. Taxation and equity. The effect of taxation on individual decisions to perform economic activities, such as working, saving, investment and risk-bearing. Tax avoidance. Tax evasion. Public debts. Revenue structure for local governments. Analyzing of tax reform and comparative studies of international experience in tax reform.