00891 - Economics of Taxation

Learning outcomes

The course aims at analyzing the principles of taxation. Through this course, students gain a comprehensive understanding of the different methods of taxation and their effects on agent behavior.

Course contents

i) Introduction

Typology of taxes and fiscal regimes

 

ii) Taxation incidence

 

iii) Taxation and individual behaviour

Effects of taxation on consumption patterns, investment decisions and labour supply.

 

vi) Taxation and efficiency

 

v) Optimal taxation

Optimal taxation of commodities (Ramsey rule) and income (Edgeworth Model and recent studies)

 

vi) Fiscal Evasion

 

vii)  Italian Fiscal System

Empirical evidence and historical evolution of the structure of the Italian fiscal system.

Personal income tax

Consumption tax

Corporate Taxation

Readings/Bibliography

1) Gruber, Public Finance and Public Policy, V Edition (2016), Chapter: 1, 2, 18, 19, 20, 21, 22.

Assessment methods

The written exam is aimed at assessing the comprehension of the principles of taxation and familiarity with the features of the Italian fiscal system.  The written exam is composed of four open questions and one exercise. The mark is out of 30 points, and the minimum required to pass the exam is 18 / 30.

During exams, it is not allowed the use of materials such as: textbooks, lecture notes/slides;  web-enabled or data storage devices such as computers (laptops or tablets), or smartphones. Candidates found with such items will be removed from the exam and their work will not be marked.  Registration for the exam is compulsory, and students have to register through Almaesami according to the general rules of the School of Economics, Management and Statistics.

Office hours

See the website of Emanuela Randon