Lecture slides Advanced Economics of Taxation (EUR MSc)

1. (A recap of) Essential concepts from public economics -PDF-

2a. Optimal income taxation: linear taxes -PDF-

2b. Optimal income taxation: nonlinear taxes -PDF-

3. Optimal commodity taxation -PDF-

4a. Optimal capital taxation: with certain returns -PDF-

4b. Optimal capital taxation: with uncertain returns -PDF-

4c. Optimal capital taxation: lessons for the Netherlands (in Dutch) -PDF-

5. Optimal taxation of corporate income and dividends -PDF-

OLDER:

Welfare effects of the minimum wage -PDF-

Public goods provision -PDF-

Lecture slides Economics of Taxation (EUR BSc)

1. Market equilibrium and efficiency -PDF-

2. Tax incidence -PDF-

3a. The deadweight loss of taxation -PDF-

3b. Salience and taxation -PDF-

4. Optimal redistributive taxation -PDF-

5. Externalities and internalities -PDF-

6. Tax evasion -PDF-

7. Taxation with multiple jurisdictions -PDF-

Other

Kapitaalbelastingen in theorie en praktijk (Rijksacademie voor Financiën, Economie en Bedrijfsuitvoering, opleiding belastingen en premies) -PDF-

The Lectures are partly inspired by those of Bas Jacobs, Emmanuel Saez (link) and Raj Chetty (link).