Simon Fraser University
Engaging the World

Course Outlines

Fall 2019 - ECON 393 D100

Public Economics: Taxation (3)

Class Number: 3120

Delivery Method: In Person

Overview

  • Course Times + Location:

    Sep 3 – Dec 2, 2019: Mon, 10:30 a.m.–12:20 p.m.
    Burnaby

  • Exam Times + Location:

    Dec 9, 2019
    Mon, 12:00–3:00 p.m.
    Burnaby

  • Prerequisites:

    ECON 201 or 301; 60 units.

Description

CALENDAR DESCRIPTION:

The study of the public economics of taxation including the efficiency and distributional aspects of taxation, the incentive effects of taxation, tax incidence, tax evasion and fiscal federalism. Quantitative.

COURSE DETAILS:

The course focuses on taxation and the redistributive role of the government. The primary focus of our study will be the theory of income, capital income, and commodity taxation. We will also talk about income maintenance programs and redistribution. We will end the semester by raising issues related to taxation in presence of multiple governments, like tax competition and fiscal federalism.

COURSE-LEVEL EDUCATIONAL GOALS:

1)      Learn the intuitional features of the Canadian tax system.
2)      Identify and measure avoidance activity for various form of taxes.
3)      Identify and measure the welfare effect of taxation.
4)      Learn to evaluate different form of redistribution programs.

Grading

  • Editorials 20%
  • Midterm(s) 30%
  • Final exam 50%

Materials

REQUIRED READING:

No textbooks are required. Exam will be based on class notes and assigned readings downloadable from the web.  

Department Undergraduate Notes:

***NO TUTORIALS DURING THE FIRST WEEK OF CLASSES***

Students requiring accommodations as a result of a disability must contact the Centre for Accessible Learning (CAL) at 778-782-3112 or caladmin@sfu.ca.

Registrar Notes:

SFU’s Academic Integrity web site http://www.sfu.ca/students/academicintegrity.html is filled with information on what is meant by academic dishonesty, where you can find resources to help with your studies and the consequences of cheating.  Check out the site for more information and videos that help explain the issues in plain English.

Each student is responsible for his or her conduct as it affects the University community.  Academic dishonesty, in whatever form, is ultimately destructive of the values of the University. Furthermore, it is unfair and discouraging to the majority of students who pursue their studies honestly. Scholarly integrity is required of all members of the University. http://www.sfu.ca/policies/gazette/student/s10-01.html

ACADEMIC INTEGRITY: YOUR WORK, YOUR SUCCESS