Syllabus Econ 490 005 Seminar in Applied Economics ‘Personal Income Taxation: Theory and Evidence’ Winter, 2015 Contact Information: Prof. Kevin Milligan Department of Economics University of British Columbia 997-1873 East Mall Vancouver, BC V6T 1Z1 Canada kevin.milligan@ubc.ca http://twitter.com/kevinmilligan (tel) 604-822-6747 (fax) 604-822-5915 Course Website: http://faculty.arts.ubc.ca/kmilligan/teaching/econ490.htm Office Hours: Tuesdays, 2-4pm, or by appointment. Office Location: 1007 Buchanan Tower. Course Summary: The theme for this section of ECON 490 is “Personal Income Taxation: Theory and Evidence.” The course will proceed in two stages. First, we will construct a base of skills and knowledge about taxation and empirical analysis. Second, the skills and knowledge will be applied through the production of a major research paper. Students will draw on their study of econometrics and statistics (in ECON 325 and 326) and intermediate microeconomics. No previous knowledge of the Canadian tax system is assumed, and it is not necessary to have previously studied public economics. The course will be taught in the classroom and in the computer lab. The in-class time will feature both lectures and seminar-style interactive learning. In order to gain the full benefit of the lectures and seminars, students must arrive prepared to discuss the day’s topic. The computer lab time is critical for building the skills necessary to produce the major research paper. There will be several assignments throughout the year. The assignments are designed to develop the skills necessary to produce the major research paper. As well, there will be a specific schedule for completion of steps for the research project. These deadlines are firm. 1 The course website contains important information for the course. There will be links to research resources, schedules for presentations, electronic copies of assignments, and notices about the course. Students should maintain frequent contact with the website. Plagiarism There is no tolerance for plagiarism in this course. See the UBC Calendar for the policies on plagiarism, or the UBC library website for a discussion of how to avoid it. Links to these sources are on the course website. Required Materials There is no required textbook for this course. The software package STATA will be used in the labs and for the assignments and paper. This software is found on the machines in the Buchanan computer labs. It is also available for purchase at a special rate on campus. Details about purchasing STATA will be made available in class and on the course website. Evaluation Assignments Participation Research presentation Final Paper 15% 10% 15% 60% Tentative Schedule: Assignment 1: Thinktank assignment Assignment 2: Interim Research Report Assignment 3: Interim Research Report Assignment 4: Do your taxes Assignment 5: Statistics Project presentations Final paper due: due: due: due: due: Thursday, January 15th Tuesday, January 27th Tuesday, February 6th Tuesday, February 24th Thursday, March 5th due: Monday April 13, 2015 2