u`^ w Microeconomics of Taxation x


To provide a basic framework of public finance at the microeconomic level, starting from a general theory of taxation on commodity, income and corporate profits and then extending issues of tax evasion and compliance, and tax reform.

Lecture Note
Chapter 1 : A Framework of Taxation PDF (302KB)
Chapter 2 : Commodity Taxation PDF (475KB)
Chapter 3 : Individual Income TaxationPDF (390KB)
Chapter 4 : Corporate Taxation PDF (415KB)
Chapter 5 : Capital Income Taxation PDF (209KB)
Chapter 6 : Inheritance and Gift Taxation PDF (216KB)
Chapter 7 : Tax Compliance and Evasion PDF (261KB)
Chapter 8 : Tax Reform PDF (307KB)
Appendix : Theoretical Background of Public Finance PDF (271KB)