Unit PUBLIC FINANCE
- Course
- Political sciences and international relations
- Study-unit Code
- GP003837
- Curriculum
- Scienze dell'amministrazione
- Teacher
- Enza Caruso
- Teachers
-
- Enza Caruso
- Hours
- 63 ore - Enza Caruso
- CFU
- 9
- Course Regulation
- Coorte 2022
- Offered
- 2024/25
- Learning activities
- Affine/integrativa
- Area
- Attività formative affini o integrative
- Academic discipline
- SECS-P/03
- Type of study-unit
- Opzionale (Optional)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- Italian
- Contents
The main theoretical topics of the Public Finance course focus on the normative framework of welfare economics and market failures as a condition of the public intervention, the theories of justice for redistribution and the theory of taxation. The Italian tax system will be analysed with particular attention to personal income taxation, corporate taxation, financial assets taxation and commodity taxation.- Reference texts
[1] P. Bosi, Corso di scienza delle finanze (ottava edizione), Il Mulino, Bologna, 2023.
[2] P. Bosi e M.C. Guerra, I tributi nell’economia italiana (edizione 2024), Il Mulino, Bologna, 2024.
Reference books:
[i] M. Baldini et al., La finanza pubblica italiana. Rapporto 2023, Il Mulino, Bologna, 2024.- 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 should know notions of Microeconomics, with particular reference to the consumer theory, the producer theory. Students should have already learned these basic notions during undergraduate course of Microeconomics. This precondition is valid both for attending and not attending students.- Teaching methods
Lectures and seminars.- Other information
Attendance: strongly recommended.- Learning verification modality
The examination consists of a written test and an oral test. The written test has closed and open questions points and the available time is two hours. Students should take the oral exam if their written test scores get at least 18/30. The oral test aims to verify students' ability to use technical language to explain public finance issues. The oral test time depends 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 the 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, tax base, taxable unit. The Italian personal income tax: IRPEF.
[5] Corporate taxes; the taxation of financial assets; indirect taxation and commodity tax: VAT; regional and municipal taxes.- Obiettivi Agenda 2030 per lo sviluppo sostenibile
- 4,10,16