Sumários

Lecture 9 Tax revenues and equity

24 Fevereiro 2025, 11:00 • Paulo Trigo Pereira

Chapter 3: Public revenues theory and practice

  ...

  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

Tutorial 4

19 Fevereiro 2025, 10:00 • Paulo Trigo Pereira

Externalities and Mixed Goods


Spending for equity reasons

Lecture 8

18 Fevereiro 2025, 11:00 • Paulo Trigo Pereira

Chapter 3: Public revenue: theory and practice 
3.1. Major sources of public revenues
3.1.1. Types of public revenue
3.1.2. Desirable characteristics of a tax system
3.2. Taxation and efficiency 
3.2.1 Taxes and inefficiency: the excess burden of taxation (introduction) 

Lecture 7 Public expenditurte theory and practice (Conclusion)

17 Fevereiro 2025, 11:00 • Paulo Trigo Pereira

Chapter 2: Public expenditure theory and practice

    2.3. Expenditure and equity: income redistribution and equality of opportunity

  2.3.1. Social optimality and the utility possibilities frontier (UPF)

  2.3.2. The social welfare function (SWF): Utilitarianism and Rawlsianism

  2.3.3. The optimal distribution of income

  2.3.4. Merit Goods

  2.3.5. The conflict efficiency vs. equity

Tutorial 3 Modern Public Finance and Theory of Public Goods

12 Fevereiro 2025, 10:00 • Paulo Trigo Pereira

Conclusion: Modern Public Finance

Theory of Public Goods