Università Roma Tre

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

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.