PUBLIC FINANCE - ECONOMICS OF TAXATION

PUBLIC FINANCE - ECONOMICS OF TAXATION

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iten
Code
64836
ACADEMIC YEAR
2020/2021
CREDITS
6 credits during the 3nd year of 8697 Business Administration (L-18) GENOVA
SCIENTIFIC DISCIPLINARY SECTOR
SECS-P/03
TEACHING LOCATION
GENOVA (Business Administration)
semester
2° Semester
Teaching materials

OVERVIEW

The aim of the course is to provide students with suitable tools for economic analysis to understand the role of the public sector in modern market economies. The course deals with the issue of economic analysis of the fiscal system, of the main public policies aimed at redistributing income and of interventions in the presence of market failures.

AIMS AND CONTENT

LEARNING OUTCOMES

The course aims to analyze public intervention in the economic system, and to provide elements for interpreting the main issues related to public economic activity.

AIMS AND LEARNING OUTCOMES

The course investigates the public intervention in the economic system, through the study of the main fiscal instruments and public spending.

At the end of the course, the student will be able to:

- understand the main reasons for State intervention in the economy;

- understand market failures and possible solutions that require state intervention: public goods, externalities and markets characterized by information asymmetries;

- understand the principles on which the tax system is based and the functioning of the tax with respect to the well-being;

- apply the tools of the welfare economy to assess the efficiency and equity of public intervention;

- assess the effect of taxes and subsidies on the choices of consumers and firms;

- understand the determinants of tax evasion and the impact of law enforcement policies.

Teaching methods

Lectures and exercises. At least one lecture will be devoted to the debate of a topical issue of particular importance on which students will be asked to confront. In case of an extension of the state of health emergency connected to covid-19, the teaching methods will be specified in Aulaweb.

SYLLABUS/CONTENT

- The economy and public intervention: the economic role of the State

- Market failures: public goods, externalities

- Collective choice theory

- Economic analysis of taxes

- Tax evasion, erosion and tax avoidance

- Large areas of public expenditure: health, assistance, social security

 

RECOMMENDED READING/BIBLIOGRAPHY

Materials on Aulaweb

Rosen, H. S., Gayer, T.. Scienza delle finanze. McGraw-Hill.

Non-attending student: Rosen, H. S., Gayer, T.. Scienza delle finanze. McGraw-Hill. - Capitoli: 1,3,4,5,7,14,15,16,17

TEACHERS AND EXAM BOARD

Ricevimento: By appointment via email

Exam Board

MARCELLO MONTEFIORI (President)

LUCIA LEPORATTI (President)

BARBARA CAVALLETTI

LESSONS

Teaching methods

Lectures and exercises. At least one lecture will be devoted to the debate of a topical issue of particular importance on which students will be asked to confront. In case of an extension of the state of health emergency connected to covid-19, the teaching methods will be specified in Aulaweb.

EXAMS

Exam description

The final exam (1 hour) is in written form divided into two parts. The first part consists of multiple-choice questions the second part consists of open-ended questions and exercises (open questions on the theory, graphical analysis, numerical exercises). In case of an extension of the state of health emergency connected to covid-19, the examination method will be specified in Aulaweb.

 

Assessment methods

The written exam will evaluate the learning of the basic concepts transmitted during the course and the ability to apply knowledge in practical situations by correctly interpreting numerical and graphic examples.In case of an extension of the state of health emergency connected to covid-19, the examination method will be specified in Aulaweb.

Exam schedule

Date Time Location Type Notes
08/06/2021 10:00 GENOVA Scritto
28/06/2021 10:00 GENOVA Scritto
14/07/2021 10:00 GENOVA Scritto
10/09/2021 10:00 GENOVA Scritto