Teaching - Università Roma Tre

ADVANCED PUBLIC FINANCE (objectives)

Code

21210108

Language

ITA

Type of certificate

Profit certificate

Credits	3
Scientific Disciplinary Sector Code	SECS-P/03
Contact Hours	20
Personal Study Hours	-
Type of Activity	Core compulsory activities

Credits	6
Scientific Disciplinary Sector Code	SECS-P/03
Contact Hours	40
Personal Study Hours	-
Type of Activity	Related or supplementary learning activities

Derived from	21210108 ADVANCED PUBLIC FINANCE in Finance and business LM-16 DI MAJO ANTONIO, DE SIMONE ELINA (syllabus) The teaching program concerns the main aspects (from the economic and institutional point of view) of modern tax systems with reference to the fundamental principles of international taxation and fiscal competition. 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 1st block Personal income tax and progressivity in Italy 2nd block Tax evasion and tax morale 3rd block International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU. Text: article Genschel and Schwartz (reference books) John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Dates of beginning and end of teaching activities	From to
Delivery mode	At a distance
Attendance	not mandatory
Evaluation methods	Written test