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Course description: this course explores differences among governments’ approaches to fundamental public finance issues, its causes and consequences, and its relations to development. Takes a cross-country approach to study topics including: tax efficiency and tax reform, redistribution, income inequality, fiscal decentralization, provision of public goods, and social insurance. The course incorporates selected topics of particular importance in developing countries, including the presence of an informal sector, constrained enforcement and administrative capacity, and recruitment and incentive-structure for public sector employees. Strong emphasis is placed on understanding empirical methods used in the economic analysis of public policy.