A "sales tax holiday" is a period of time, usually lasting a few days, during which state and sometimes local sales taxes are not levied on a set of goods, typically clothing, footwear, and school supplies. Prior to enacting, eliminating, or altering a tax holiday, policy-makers should...

Theory and evidence on government taxation policy. Topics include tax incidence; optimal tax theory; the effect of taxation on labor supply and savings; corrective taxes for externalities; taxation and corporate behavior; and tax expenditure policy. From the course home page: Course Description...