| PUBLIC FINANCE
(objectives)
The aim of the course is to provide students with the analytical, statistical and institutional tools needed for the understanding of the main issues in public finance. Particular attention will be devoted to the economic analysis of taxation, both from theoretical and empirical sides, with specific reference to the Italian case.
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Code
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21210117 |
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Language
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ITA |
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Type of certificate
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Profit certificate
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Credits
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9
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Scientific Disciplinary Sector Code
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SECS-P/03
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Contact Hours
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60
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Type of Activity
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Core compulsory activities
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Group: A - L
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Teacher
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DE SIMONE ELINA
(syllabus)
The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
I block:
Understanding of the functions of the state budget and characteristics and financing of public expenditure. The study of public financial activity. First and second theorem of the welfare economy.
Text: Rosen, Gayer, chapters 1,2,3
Block II:
Public goods and externalities
Text: Rosen, Gayer, chapters 4 and 5
III block:
Introduction to the economy of taxes. The classification and the effects of taxes. Tax Translation and Incidence Theory
Text: Rosen, Gayer, Chapter 14
IV block:
tax efficiency; the tradeoff between equity and efficiency; personal taxes and individual behavior
Text: Rosen, Gayer, chapters 15, 16, 17, 18
V block:
Taxes on corporations, consumption and wealth
Text: Rosen, Gayer, chapter 19 and 21
(reference books)
Rosen, H.S., Gayer T. Public finance. Global edition. McGraw Hill, Last Edition
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Dates of beginning and end of teaching activities
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From to |
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Delivery mode
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At a distance
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Attendance
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not mandatory
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Evaluation methods
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Written test
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Group: M - Z
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Derived from
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21210117 PUBLIC FINANCE in Economics and business administration L-18 A - L DE SIMONE ELINA
(syllabus)
The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
I block:
Understanding of the functions of the state budget and characteristics and financing of public expenditure. The study of public financial activity. First and second theorem of the welfare economy.
Text: Rosen, Gayer, chapters 1,2,3
Block II:
Public goods and externalities
Text: Rosen, Gayer, chapters 4 and 5
III block:
Introduction to the economy of taxes. The classification and the effects of taxes. Tax Translation and Incidence Theory
Text: Rosen, Gayer, Chapter 14
IV block:
tax efficiency; the tradeoff between equity and efficiency; personal taxes and individual behavior
Text: Rosen, Gayer, chapters 15, 16, 17, 18
V block:
Taxes on corporations, consumption and wealth
Text: Rosen, Gayer, chapter 19 and 21
(reference books)
Rosen, H.S., Gayer T. Public finance. Global edition. McGraw Hill, Last Edition
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Dates of beginning and end of teaching activities
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From to |
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Delivery mode
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At a distance
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|
Attendance
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not mandatory
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Evaluation methods
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Written test
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Università Roma Tre