PUBLIC FINANCE
(objectives)
The knowledge of the economic reasons justifying public intervention in the economy, of the forms and consequences of the different policy instruments with special regards to taxation, public expenditure and market regulation. More specifically, at the end of the course, students should a) know the main analytical categories developed by Welfare Economics; the main types of public intervention that are available, their expected benefits and the possible costs; b) acquire a more in-depth understanding of tax design, of the structure of the different taxes and of the main critical issues characterizing the Italian tax system; c) be aware of the interaction between law and economics whether they have to do with the effect of legal rules on the behavior of economic actors or with the contribution of economic analysis to the design of legal rules; d) develop a critical ability to evaluate economic phenomena.
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Code
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20101018 |
Language
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ITA |
Type of certificate
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Profit certificate
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Credits
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7
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Scientific Disciplinary Sector Code
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SECS-P/03
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Contact Hours
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56
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Type of Activity
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Related or supplementary learning activities
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Group: A - L
Derived from
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20101018 PUBLIC FINANCE in Law LMG/01 A - L 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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Dates of beginning and end of teaching activities
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From 28/02/2023 to 30/05/2023 |
Delivery mode
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Traditional
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Attendance
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not mandatory
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Evaluation methods
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Written test
Oral exam
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Group: M - Z
Derived from
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20101018 PUBLIC FINANCE in Law LMG/01 M - Z SCIALA' ANTONIO
(syllabus)
The program is divided in two parts: I) The economic role of the State 1. The economic role of the State: economic rationales; theoretical framework; aims and scope. 2. Welfare economics. 3. Normative principles for redistribution. 4. Market failures and public intervention. 5. Government Budget and Public Debt
II) The tax system and the economic analysis of taxation
1. Aims and characteristics of tax systems. 2. Equality and Efficiency issues. 3. Tax shifting and tax incidence. 4. Effects of taxes: personal income tax; corporate income tax; wealth tax; consumption tax.
(reference books)
Parte I Da B. Bises, Lezioni di Scienza delle finanze. L’intervento pubblico nel sistema economico, Giappichelli Editore, Torino, III edizione, 2019.
Cap. 2 Cap. 3, except "Appendice". Cap. 4, except "Appendice". Cap. 5, except par. 3 Cap. 6, except parr. 6.2.2, 6.2.3, 6.2.4, par. 7 Cap. 8 par. 5
Da P. Bosi (a cura di), Corso di Scienza delle Finanze, Il Mulino, Bologna, Ottava edizione, 2019.
Cap. 2, escluso par. 2 Cap. 4 Cap. 6
Parte II Da B. Bises, Lezioni di Scienza delle finanze. Il sistema tributario, Giappichelli Editore, Torino, III edizione, 2019 (in corso di pubblicazione).
Cap. 1 Cap. 2, esclusi i parr. 4.2.2, 4.2.3, 4.3, 4.4, 5. Cap. 4, esclusi parr. 5.3.3, 5.4, 6, 7. Cap. 5 Cap. 6, escluso il par. 5.3. Cap. 7 Cap. 9, escluso il par. 2.2.2. Cap. 10, esclusi i parr. 2.2.4, 2.3.2.
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Dates of beginning and end of teaching activities
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From 28/02/2023 to 30/05/2023 |
Delivery mode
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Traditional
At a distance
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Attendance
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not mandatory
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Evaluation methods
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Written test
Oral exam
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