Università Roma Tre

The course addresses the following topics:

1. Theoretical models of public intervention: welfare economics; the new welfare economics; market failures;
2. The critical aspects of the new welfare economics;
3. Alternative approaches to welfare economics for collective decisions: the Musgrave model; the Lindahl model; the Johansen model; the Buchanan model;
4. The formation of collective decisions;
5. The theory of taxation;
6. Shifting and incidence of taxes;
7. The effects of taxes on choices between consumer goods, between work and leisure, between consumption and savings;
8. The excess burden of taxes;
9. Overview of the theory of optimal taxation.

1. for the general part, a text will be made available to students at the beginning of the course in pdf format;

2) for the section on the Italian tax system: Bosi P., Guerra M.C., I tributi nell'economia italiana, Il Mulino, Bologna, ed. 2023, capitoli III, IV, V, VI, VII, VIII