Unit ECONOMICS OF TAXATION
- Course
- Business administration
- Study-unit Code
- 20A00076
- Location
- PERUGIA
- Curriculum
- In all curricula
- Teacher
- Marco Boccaccio
- Teachers
-
- Marco Boccaccio
- Hours
- 63 ore - Marco Boccaccio
- CFU
- 9
- Course Regulation
- Coorte 2020
- Offered
- 2020/21
- Learning activities
- Caratterizzante
- Area
- Economico
- Academic discipline
- SECS-P/03
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- italian
- Contents
- the course deals with the economic analysis of the taxation from three points of view: justifications, methods and effects
- Reference texts
- Campa G., "Economia e Finanza Pubblica" , Torino, UTET
Bosi P., Guerra M.C. "I tributi nell'economia Italiana" Bologna, il Mulino - Educational objectives
- The aim of the course is to provide students with the tools to analyze the phenomenon of taxation both from a theoretical point of view and in individual instruments
- Prerequisites
- none
- Teaching methods
- Lectures
- Other information
- During the lessons some topics will be deepened with respect to the reference books.
- Learning verification modality
- written exam
- Extended program
- The program has an introductory part that inserts the phenomenon of taxation in the context of the general theory of the state and in the evolution that the institutions and the socio-economic context have undergone over time since the constitution of the modern state. The main aspects of the general theory of the effects of taxation will then be outlined in terms of efficiency and distribution (translation, amortization, removal, evasion and avoidance, etc.). We will then move to to the analysis of the individual types of tax: income tax in the various variants focusing on the SHS model and the problems it poses for concrete implementation and the problem of progressivity (with related issues linked to floating income and the choice of the tax unit) and so on); asset taxation; consumption taxation. Finally, issues relating to the vertical distribution of the power to tax will be discussed, with a nod to the main issues of international taxation.