Unit PUBLIC FINANCE

Course
Political sciences and international relations
Study-unit Code
GP003837
Curriculum
Scienze dell'amministrazione
Teacher
Margherita Giannoni
Teachers
  • Enza Caruso (Codocenza)
Hours
  • 42 ore (Codocenza) - Enza Caruso
CFU
6
Course Regulation
Coorte 2017
Offered
2019/20
Learning activities
Affine/integrativa
Area
Attività formative affini o integrative
Academic discipline
SECS-P/03
Type of study-unit
Obbligatorio (Required)
Type of learning activities
Attività formativa monodisciplinare
Language of instruction
Italian
Contents
The main theoretical topics developed during the course focus on the normative framework of welfare economics, market failures as a condition of public intervention; theories of justice for redistribution and theories of taxation. The Italian tax system is analyzed with particular attention to: personal income taxation; corporate taxation; financial assets taxation; commodity taxation.
Reference texts
[1] P. Bosi, Corso di scienza delle finanze (ottava edizione), Il Mulino, Bologna, 2019.
[2] P. Bosi e M.C. Guerra, I tributi nell’economia italiana (edizione 2019), Il Mulino, Bologna, 2019.
Reference books:
[i] G. Arachi e M. Baldini, La finanza pubblica italiana. Rapporto 2019, Il Mulino, Bologna, 2019.
Educational objectives
The aim of the course is to provide students with a rigorous theoretical and institutional training in the field of public finance and the Italian taxation system.
Prerequisites
In order to be able to understand the main topics covered in the course, students must have knowledge of microeconomics, with particular reference to consumer theory and producer theory. Students should have already learned these basic notions during undergraduate course of Economics. This precondition is valid both for attending and not attending students.
Teaching methods
Lectures and seminars.
Other information
Attendance: recommended
Learning verification modality
The examination consists of two written and oral tests. The written test has closed and open questions and a duration of 2 hours. Students shall take the oral exam if the written test scored a minimum grade of 18/30. The oral test aims to verify the ability to communicate using technical language to explain public finance issues. The duration of the oral test varies depending on the performance of the interview (typically from 15 to 30 minutes).
Extended program
The main topics are:
[1] Welfare economics: efficiency and market failures as a condition for public intervention: public goods, market power, externalities, asymmetric information, adverse selection and moral hazard.
[2] Theory of taxation: public revenues and reasons for the distribution of the tax burden; effects of distortionary taxation and theory of tax incidence; the tax wedge. Optimal direct taxation and Flat rate tax.
[3] The Italian taxation system: a general picture.
[4] Personal income taxation: main features. Progressiveness, choice of tax base, choice of taxable unit. The personal income tax: IRPEF.
[5] Corporate taxes; the taxation of financial assets; indirect taxation and commodity tax: VAT; regional and municipal taxes.
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