Fiscal Policy Instruments 2400-PLSM128A
1. Public revenue (sources of public revenue, tax definition, tax classification, tax progressivity, tax incidence, optimal taxation theory)
2. Public expenditure (the Wagner law, different expenditure policies, public expenditures as an instrument for income redistribution)
3. The state budget (the state budget cycle, the state budget discipline, the state budget deficit)
4. Public debt (the reasons for public debt, the types of public debt, public debt management, the real cost of public debt)
5. Fiscal policy (the aims of fiscal policy, fiscal policy instruments, fiscal policy versus monetary policy)
6. Public finance system in Poland
7. Tax system in an international perspective (the history of tax systems before World War II, taxation in modern public finance systems, the north/south taxation mentality)
8. International public finance and globalization
Type of course
Course coordinators
Learning outcomes
Upon the course completion student gains knowledge of modern public finance systems. Student is able to analyze and compare public finance systems in different countries. Moreover, student knows how to write master`s thesis in the field of economics.
KW01, KW02, KW03, KU01, KU02, KU03, KK01, KK02, KK03
Assessment criteria
To complete the course, it is necessary to finish the master`s thesis.
Bibliography
Barr N., Economics of the Welfare State, Oxford University Press, 2004
Creedy J., Tax and Transfer Tensions, Designing Direct Tax Structures, Edward Elgar Publishing Limited, Cheltenham, UK, Northampton, MA, USA 2011
Musgrave R. A, Public Finance in a Democratic Society, Edward Elgar Publishing Limited, 2000
Raghbendra J. Modern Public Economics, Routledge, London, New York 1998
Rosen H. S., Public Finance, IRWIN, Homewood, Boston 2002
Rosen H. S., Gayer T., Public Finance, McGraw-Hill, 2010
Stiglitz J., Economics of the Public Sector, W. W. Norton & Co Ltd., 2000
Tax Reform in Open Economies, International and Country Perspectives, red. Claus I., Gemmell N., Harding M., White D., Edward Elgar Publishing Limited, Cheltenham, UK, Northampton, MA, USA 2010
Additional information
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