About this Course
4.6
59 ratings
11 reviews
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100% online

Start instantly and learn at your own schedule.
Flexible deadlines

Flexible deadlines

Reset deadlines in accordance to your schedule.
Hours to complete

Approx. 7 hours to complete

Suggested: 5 weeks of study, 1-3 hours/week...
Available languages

English

Subtitles: English, Arabic, Hebrew
100% online

100% online

Start instantly and learn at your own schedule.
Flexible deadlines

Flexible deadlines

Reset deadlines in accordance to your schedule.
Hours to complete

Approx. 7 hours to complete

Suggested: 5 weeks of study, 1-3 hours/week...
Available languages

English

Subtitles: English, Arabic, Hebrew

Syllabus - What you will learn from this course

Week
1
Hours to complete
2 hours to complete

The Excess Burden of Taxation

Dear students, The first half of the course is behind us, and there's one more half to go. We hope you are enjoying yourselves! In the previous class, we focused on the equity side of the equity-efficiency tradeoff, learning how to measure inequality and poverty. In this class, we will move on to talk about measuring efficiency. We will study the principles of SOCIAL EFFICIENCY, guided by the logic of trade, profitable transactions and the influence of TAXATION. Using everyday examples (have you ever babysitted?!), we will investigate the concept of EXCESS BURDEN, how and why taxes reduce social efficiency, and how this can be measured. So let's begin week 5! Best, Economic Growth and Distributive Justice team...
Reading
8 videos (Total 42 min), 3 readings, 1 quiz
Video8 videos
Introduction2m
1.1  Social Efficiency: Consumer/Producer Surplus13m
1.2 The Excess Burden of Taxation: Administrative and Compliance Costs, Evasion and Planning5m
1.3 Excess Burden: The Change in Relative Prices4m
1.4  Measuring the Excess Burden of Tax: Focusing on Consumer Surplus5m
1.5 Measuring the Excess Burden of Tax: Focusing on Producer Surplus4m
1.6 Measuring the Excess Burden of Tax: Consumer and Producer Surplus5m
Reading3 readings
Before we begin10m
Recommanded Books10m
Recommended Reading - Week 110m
Quiz1 practice exercise
week 110m
Week
2
Hours to complete
1 hour to complete

Tax Incidence: Who Bears the Economic Burden of a Tax?

Dear students, This week we will learn how market forces determine who bears the economic burden of a tax. We will follow various classic examples and see how this happens - often in an unintuitive manner, which may be contrary to the legislator’s intention. Best, Economic Growth and Distributive Justice team...
Reading
6 videos (Total 43 min), 1 reading, 1 quiz
Video6 videos
2.2  Examples of Specific Taxes and Subsidies and their Unintuitive Burden7m
2.3 What Determines the Tax Incidence?5m
2.4 Elasticityof Capital Supply Assuming full Mobility Across Borders4m
2.5 Who Bears the Burden of Corporate Tax: Shareholders ?11m
2.6 Who Bears the Burden of Corporate Tax: Employees? Consumers? All Capital Owners?4m
Reading1 reading
Recommended Reading - Week 210m
Quiz1 practice exercise
week 210m
Week
3
Hours to complete
1 hour to complete

Progressivity: Definition and Ways to Achieve

Dear students, This week's lecture is all about progressivity. We will learn about the difference between MARGINAL and EFFECTIVE tax rates, how progressivity can be achieved, and how the transfer side of the system (e.g. welfare benefits) can create steep marginal tax rates, in addition to those generated by the tax side of the system. In the second part of the lesson we will begin studying the OPTIMAL INCOME TAX MODEL, in our search for the tax and transfer system that would maximize social wellbeing. Best, Economic Growth and Distributive Justice team...
Reading
5 videos (Total 25 min), 1 reading, 1 quiz
Video5 videos
3.2 Redistributing Income Using Increasing Marginal Tax Rates6m
3.3 Achieving Progressivity Through Tax System without Increasing Marginal Tax Rates2m
3.4 Achieving Progressivity with a Deduction7m
3.5 Achieving Progressivity with a Grant (or Public Good)5m
Reading1 reading
Recommended Reading - Week 310m
Quiz1 practice exercise
week 310m
Week
4
Hours to complete
1 hour to complete

Low Income, Low Ability and the Optimal Income Tax Model

Dear students, This week's lecture will continue our discussion about progressivity. In this second part of the lesson we will begin studying the OPTIMAL INCOME TAX MODEL, in our search for the tax and transfer system that would maximize social wellbeing. Best, Economic Growth and Distributive Justice team...
Reading
7 videos (Total 44 min), 1 reading, 1 quiz
Video7 videos
4.2 Low Income Levels are Often Subject to Very High Marginal Tax Rates5m
4.3 An Interview with prof. Dan Shaviro4m
4.4 Taxing Ability, Not Income: “Tagging” and Transfers In-Kind4m
4.5 Taxing Ability, Not Income: Welfare Ordeals4m
4.6 Designing an Optimal Tax and Transfer System: The Model's Intuition6m
4.7 Understanding the Intuition of the Optimal Income Tax Model: No Government Intervention9m
Reading1 reading
Recommanded Reading - week 410m
Quiz1 practice exercise
week 410m
4.6
11 ReviewsChevron Right

Top Reviews

By MBJun 11th 2017

I started with no knowledge of how to maximize social well-being. All of the lectures made sense. Great class.

By RGMay 26th 2017

Excellent course. Great presentation by professor. Should be required for elected representatives in Congress.

Instructor

Avatar

Professor Yoram Y. Margalioth

Professor
The Buchmann Faculty of Law

About Tel Aviv University

Tel Aviv University (TAU) is Israel's largest institution of higher learning – with over 30,000 students and more than 125 schools and departments in nine faculties. Global in outlook and impact, it is consistently ranked among the world's top 100 universities, as well as the top 20 institutions in terms of scientific citations. A spirit of openness and innovation is evident in all of TAU's teaching and research activities, breaking down barriers between disciplines, and boldly striving to address the twenty-first century's most pressing challenges....

Frequently Asked Questions

  • Once you enroll for a Certificate, you’ll have access to all videos, quizzes, and programming assignments (if applicable). Peer review assignments can only be submitted and reviewed once your session has begun. If you choose to explore the course without purchasing, you may not be able to access certain assignments.

  • When you purchase a Certificate you get access to all course materials, including graded assignments. Upon completing the course, your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile. If you only want to read and view the course content, you can audit the course for free.

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