Overview
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Explore the fundamental principles of taxation theory in this 78-minute lecture from MIT's Public Finance and Public Policy course. Learn about the essential concepts of tax base and tax incidence as Professor Jonathan Gruber provides a comprehensive overview of how taxes function in economic systems. Examine the theoretical foundations that underpin tax policy decisions and understand how the burden of taxation is distributed across different economic actors. Gain insights into the mechanics of tax systems and their economic implications through detailed analysis of tax theory fundamentals.
Syllabus
Lecture 18: Overview of Taxation and Tax Base, Tax Incidence
Taught by
MIT OpenCourseWare