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Information
| Code | PFS804 |
| Name | Advanced Public Economy Analysis II |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. HAŞİM AKÇA |
| Course Instructor |
1 |
Course Goal / Objective
In this course, which aims to use taxation as a macroeconomic policy tool, economic analyzes of income, corporate, consumption and wealth taxes are included.
Course Content
This course includes the conflict between the principles of efficiency and justice in public economy, tax reflection, tax burden, conditions and methods of optimal taxation, and the effects of taxes on the behavior of economic units.
Course Precondition
no prerequisites
Resources
HARVEY S. ROSEN & TED GAYER PUBLIC FINANCE
Notes
Jonathan Gruber- Public Finance and Public Policy Richard Abel Musgrave Public Finance in Theory and Practice
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the tax burden and economic effects of taxes |
| LO02 | Analyzes justice, income distribution and tax reflection in taxation |
| LO03 | Analyzes which taxation will be applied in cyclical situations |
| LO04 | Explains the impact of income taxes on the decisions of individuals and institutions |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Belirsiz | Has basic conceptual knowledge about the field, in a way to comprehend the relationship between them in terms of theory and practice. | 4 |
| PLO02 | Belirsiz | Can interpret and use advanced knowledge of finance theory, financial law, financial economics, budget and financial planning, which should be required by experts and researchers required by the public and private sectors. | 3 |
| PLO03 | Belirsiz | Can convey the current developments in the field of finance and the studies she has prepared to groups in and outside her field, in writing, orally and visually. | 4 |
| PLO04 | Belirsiz | Can analyze the problems encountered in the field of finance by synthesizing them with the information obtained from the field and different disciplines and evaluate the results. | 4 |
| PLO05 | Belirsiz | It can independently carry out and publish studies related to the field of finance. | 3 |
| PLO06 | Belirsiz | Follows national and international publications related to her field. | 5 |
| PLO07 | Belirsiz | It acts in accordance with social, cultural, scientific and ethical values in the process of creating knowledge and experience in the field (collecting, interpreting and announcing the results). | 5 |
| PLO08 | Belirsiz | She/He has the knowledge of mastering the basic theories in her field and preparing works in accordance with academic rules based on the information. | 3 |
| PLO09 | Belirsiz | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO10 | Belirsiz | Has sufficient awareness of social rights, environmental protection, quality and cultural values, and occupational health and safety. | 3 |
| PLO11 | Belirsiz | It analyzes the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (income, expenditure and borrowing) and offers solutions. | 4 |
| PLO12 | Belirsiz | Has the ability to effectively use at least one foreign language related to her field and to follow the foreign literature. | 5 |
| PLO13 | Belirsiz | Using the theoretical and legal knowledge about the taxation process, they can analyze the functioning of tax systems and interpret them by comparing different systems. | 3 |
| PLO14 | Belirsiz | Being aware of the role of the public sector in economic life in the globalization process, they can develop solutions to international financial problems. | 3 |
| PLO15 | Belirsiz | Sets a vision and target for the organization/institution related to the field of study. | 3 |
| PLO16 | Belirsiz | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Taxation and Income Distribution | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 2 | Concept of Reflection and Its Types, Tax Tariffs, Measurement of Proportionality (Rosen Ch 14, 302-306) | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 3 | Approaches to Tax Justice (Musgrave, Ch. 13) | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 4 | - Tax Reflection in Goods and Factor Markets within the Framework of Partial Equilibrium Analysis (Musgrave Ch.15; Rosen Ch 14, 307-319; Gruber Ch 19) | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 5 | - Tax Reflection in General Equilibrium Analysis (Musgrave Ch 15, 257-262) | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 6 | - Tax Reflection in Imperfectly Competition Markets (Musgrave Ch.15 262-269, Rosen Ch.14 319-326) | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 7 | Efficiency in Taxation and Resource Distribution | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Efficiency, Overload and Loss of Efficiency in Taxation: Partial Equilibrium Analysis (Musgrave Ch.16, 277-285; Gruber Ch. 20, Rosen Ch.15 337-347) | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 10 | Optimal Taxation, Ramsey's Rule, and the Inverse Elasticity Rule (Rosen Ch.16; Gruber Ch. 20) | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 11 | Efficiency in Taxation: General Equilibrium Analysis: Musgrave Ch 16, 285-295) | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 12 | -Efficiency in Taxation: Taxation and Household Behavior (Rosen Ch 15, 329-336; Rosen Ch 18, Gruber Ch 21-22 | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 13 | Efficiency in Taxation: Supply-Side Effects (Musgrave Ch.17, Gruber Ch. 23) | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 14 | Taxes on Goods -Hindriks and Myles, Ch. 14 | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 15 | Taxes on Income -Hindricks & Myles, Ch. 15, | Advanced Microeconomics and Mathematical Economics | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||