Tutorial 6

7 Março 2025, 14:00 • Francisco Vitorino de Andrade e Silva Queiros

Exercises on taxes and their economic incidence.

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Tutorial 5

28 Fevereiro 2025, 14:00 • Francisco Vitorino de Andrade e Silva Queiros

Exercises on taxation.

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Lecture 10 Public Revenues Theory and Practice

25 Fevereiro 2025, 13:30 • Paulo Trigo Pereira

Chapter 3: Public revenues: theory and practice

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  3.3 Tax revenues and equity

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  3.3.4. Progressive, proportional and regressive taxes

  3.3.5. Legal and economic incidence of taxes

  3.3.6. Conflict between efficiency and equity

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Lecture 9 Tax Revenues and efficiency and equity (introd.)

24 Fevereiro 2025, 15:00 • Paulo Trigo Pereira

Chapter 3: Public revenues theory and practice

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  3.2. Tax revenues and efficiency

  3.2.1. Taxes and inefficiency: the excess burden of taxation

  3.2.2. Taxes that do not create inefficiency (lump sum and Pigouvian taxes)

  3.3 Tax revenues and equity

  3.3.1. Horizontal and vertical equity

  3.3.2. The ability to pay principle

  3.3.3. The benefits principle

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Tutorial 4

21 Fevereiro 2025, 14:00 • Francisco Vitorino de Andrade e Silva Queiros

Externalities and social welfare. Exercises.

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