Taxation - Introduction

Economics 309 - Taxes 2019

Link to slides

Lecture notes on the Introduction to Taxation

Lecture notes on Tax Incidence

For interest:

    • For a long, long time the US government supported itself with tariffs and taxes on things like alcohol.

      • The income tax was backed by the advocates of the Prohibition movement, with a lot of interesting results

        • Reviews of Daniel Okrent's Last Call: The Rise and Fall of Prohibition, 2010

        • Prohibition Life: Politics, Loopholes, and Bathtub Gin. NPR's Fresh Air, May 10, 2010

        • Last Call (New York Times, May 23, 2010)

    • People really don't like taxes. And are kind of dumb. (The New Republic, January 13, 2010)

    • Is it a tax or is it a fee? (Slate, Sept. 28, 2009)

    • Why do people put up with such high taxes on cigarettes? (Slate, September 8, 2010)