Teacher
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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 characteristics and evaluation of public spending, budget balance and 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 Public budgeting and fiscal governance 2nd block Public debt 3rd block Public Spending 4th block The evaluation of public expenditure programs 5th block Cost benefit analysis 6th 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.
(reference books)
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press, Chapters 6, 10, 13. Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
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