Unit ECONOMICS OF TAXATION
- Course
- Business administration
- Study-unit Code
- 20A00076
- Location
- PERUGIA
- Curriculum
- In all curricula
- Teacher
- Cristiano Perugini
- Teachers
-
- Cristiano Perugini
- Hours
- 63 ore - Cristiano Perugini
- CFU
- 9
- Course Regulation
- Coorte 2023
- Offered
- 2023/24
- 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 general principles of state intervention in modern market economies in terms of tax collection, delving into theoretical and empirical aspects of the progressivity of taxes and the redistribution of income.
- Reference texts
- Scienza delle Finanze (VI edizione). Harvey S. Rosen, Ted Gayer, Chiara Rapallini, 2023 – Parts IV and V
Additional teaching materials rendered available by the instructor - Educational objectives
- Provide the student with an adequate mastery of the main themes relating to public intervention in market economies. In particular, it is expected that at the end of the course the student will be able to use the categories of economic theory to: - optimally design the tax system (income taxes and property taxes) - measure the redistributive effects of public policies - define costs and benefits in multilevel governance systems.
- Prerequisites
- Microeconomics and basic principles of public economics.
- Teaching methods
- Lectures and laboratories
- Other information
- Additional teaching materials available on the Unistudium platform
- Learning verification modality
- Written test. Duration: 1 hour. Three definitions of key concepts and an open question.
For information on support services for students with disabilities and/or DSA visit the page http://www.unipg.it/disabilita-e-dsa - Extended program
- Introduction and reminders of public economics
Taxation and income distribution: theoretical aspects
Taxation and distribution of income: tax incidence, tax progressivity, partial and general equilibrium models
Taxation and efficiency. The draw-off between equity and efficiency
Taxes and individual behaviors
The Italian tax system - Obiettivi Agenda 2030 per lo sviluppo sostenibile
- 1, 3, 10