Teacher
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GRANAGLIA ELENA
(syllabus)
OBJECT OF THE COURSE: the economic analysis of public intervention in the allocation and distribution of resources with a focus on the tax-transfer activities of the State.
PROGRAM - The course is divided into two modules: I) Public intervention in the economic system 1. Foundations of Welfare Economics 2. Market failures 3. Non-market failures 4. The public budget
II) The tax system 1. The functions of a tax system 2. Equity and efficiency of a tax system 3. Tax shifthing and tax incidence 4. Composition of a tax system. Structure and effects of: personal income taxation; business taxation; capital income taxation; property taxation and consumption taxation 5. The vertical distribution of fiscal powers
(reference books)
B. Bises, Lezioni di Scienza delle finanze, volume 1 e 2, 2019
Volume 1 Chapters 3 (no Appendix) 4 (no Appendix) 5, par. 1, 2, 4, 5 e 6 (no figure 5.5) 6 (no figures 6.5, 6.7. and par.6.2.3 and figures 6.11 e 6.12) 7, par. 1, 2 (no , 2.2.2), 5, 6, 7 10
Volume 2 Chapters 1, par. 1.1 2 until par. 4.2.1 included (no par. 2.6.3) 3 4. par. 1, 3, 4, 5 (5.1, 5.2, 5,5) 5 6 (no graphs 6.5, 6.6) 7 (only formulas related to tax credit) 8 9 (no 2.2.2, 2.2.3) 10 11
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