MAB639 - MICROECONOMIC ANALYSIS of TAXATION
| Course Name | Code | Semester | Theory (hours/week) |
Application (hours/week) |
Credit | ECTS |
|---|---|---|---|---|---|---|
| MICROECONOMIC ANALYSIS of TAXATION | MAB639 | 1st Semester | 3 | 0 | 3 | 6 |
| Prequisites | None | |||||
| Course language | Turkish | |||||
| Course type | Elective | |||||
| Mode of Delivery | Face-to-Face | |||||
| Learning and teaching strategies | Lecture Discussion Case Study | |||||
| Instructor (s) | Department members | |||||
| Course objective | Taxation, which is a tool of the fiscal policy, has also microeconomic dimensions beside the impacts on macroeconomic variables, such as growth, employment, inflation etc. In this sense, the principal objective of this course is to analyze the microeconomic effects of taxes on economic units in the context of welfare costs and equity. | |||||
| Learning outcomes |
| |||||
| Course Content | -Debt Burden and Distribution -Taxation of the Factors of Production and the Savings -Tax Equity -Tax Elasticity and Tariff Structures -Welfare Costs of Taxation -Analysis of the Non-Linear Tax Structures -Tax Reform | |||||
| References | -Cullis, J., Jones, P., & Jones, P. R. (2009). Public Finance and Public Choice: Analytical Perspectives, Oxford University Press. -Salanie, B. (2011). The Economics of Taxation, MIT Press. -Atkinson, A. B., & Stiglitz, J. E. (2015). Lectures on Public Economics, Princeton University Press. | |||||
Course outline weekly
| Weeks | Topics |
|---|---|
| Week 1 | Course Description and Introduction to Taxation |
| Week 2 | Distribution of the Tax Burden |
| Week 3 | Tax Equity in Competitive and Imperfect Competition Markets |
| Week 4 | Taxation of the Factors of Production |
| Week 5 | Taxation of Savings |
| Week 6 | Taxation and Welfare Costs |
| Week 7 | Midterm Exam |
| Week 8 | Effects of Taxation on Consumers and Producers |
| Week 9 | Tax Elasticity and Tariff Structures |
| Week 10 | Welfare Costs of Commodity Taxes (Ramsey Rule, Corlett and Hague Rule) |
| Week 11 | Midterm Exam |
| Week 12 | The Welfare Cost of the Income Tax |
| Week 13 | Analysis of the Nonlinear Income Tax |
| Week 14 | Analysis of the Dual Income Tax |
| Week 15 | Tax Reform |
| Week 16 | Final Exam |
Assesment methods
| Course activities | Number | Percentage |
|---|---|---|
| Attendance | 0 | 0 |
| Laboratory | 0 | 0 |
| Application | 0 | 0 |
| Field activities | 0 | 0 |
| Specific practical training | 0 | 0 |
| Assignments | 0 | 0 |
| Presentation | 1 | 15 |
| Project | 0 | 0 |
| Seminar | 0 | 0 |
| Midterms | 2 | 30 |
| Final exam | 1 | 55 |
| Total | 100 | |
| Percentage of semester activities contributing grade succes | 3 | 45 |
| Percentage of final exam contributing grade succes | 1 | 55 |
| Total | 100 | |
WORKLOAD AND ECTS CALCULATION
| Activities | Number | Duration (hour) | Total Work Load |
|---|---|---|---|
| Course Duration (x14) | 14 | 3 | 42 |
| Laboratory | 0 | 0 | 0 |
| Application | 0 | 0 | 0 |
| Specific practical training | 0 | 0 | 0 |
| Field activities | 0 | 0 | 0 |
| Study Hours Out of Class (Preliminary work, reinforcement, ect) | 14 | 3 | 42 |
| Presentation / Seminar Preparation | 1 | 16 | 16 |
| Project | 0 | 0 | 0 |
| Homework assignment | 0 | 0 | 0 |
| Midterms (Study duration) | 2 | 15 | 30 |
| Final Exam (Study duration) | 1 | 50 | 50 |
| Total Workload | 32 | 87 | 180 |
Matrix Of The Course Learning Outcomes Versus Program Outcomes
| D.9. Key Learning Outcomes | Contrubition level* | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1. The student deepens the knowledge acquired at the undergraduate level in its own field or in a different field, and explains the interaction between fields. | X | ||||
| 2. The student has knowledge and interpretation skills about economic and fiscal phases of societies and relations between societies. | X | ||||
| 3. The student has researching, planning and realization skills which are necessary for his/her field. | X | ||||
| 4. The student has the knowledge he/she must reach by processing data, at a theoretical level. | X | ||||
| 5. The student can solve a problem in his/her field as an individual and within a team, being aware of leadership responsibility. | X | ||||
| 6. The student can prepare reports and works in accordance with academic rules in the light of the knowledge he/she acquired in his/her field. | X | ||||
| 7. For problems he/she identified in his/her field, he/she makes suggestions of solution and/or solutions by using researh methods. | X | ||||
| 8. . The student can direct his/her education to a higher education program or a professÅŸon in his/her field. | X | ||||
| 9. The student is aware of the cotinuity of education and learning. He/she has a open attitude towards change and innovation. | X | ||||
| 10. The student can transfer fundamental knowledge he/she has in his/her field in a written and spoken manner to interested parties. | X | ||||
| 11. The student has the sufficient level of awareness of social rights, social justice, quality and cultural values environment protection, business health and security. | X | ||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest