Università Roma Tre

Public finance module

The general objective of the course is to provide students with the analytical tools and statistical and institutional information essential for understanding and evaluating the problems posed by collective economic choices and their allocative, distributive and macroeconomic consequences.

Particular attention is paid to the economic effects of taxes, both from a theoretical and an empirical point of view, with the ultimate aim of linking, in methodological terms, economic theory and empirical analysis.

To this regard, the first part of the course is devoted to the study of the classification of public revenues. An analysis of the methods for implementing the progressive taxation and of the theories on the distribution of the tax burden - with particular reference to the distorting effects of taxation and to the theory of tax incidence - will follow. A second part of the course, focusing on the current structure of the Italian tax system, is instead aimed at measuring the redistributive effects of taxes through the use of micro-simulation models and other statistical tools.