- Docente: Silvia Giannini
- Credits: 8
- SSD: SECS-P/03
- Language: Italian
- Moduli: Silvia Giannini (Modulo 1) Silvia Giannini (Modulo 2)
- Teaching Mode: In-person learning (entirely or partially) (Modulo 1); In-person learning (entirely or partially) (Modulo 2)
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Economics and Accounting (cod. 0900)
Learning outcomes
The course provides the economic tools and the institutional knowledge enabling the student to understand the principles and the economic effects of capital and corporate income taxation in an international context.
Course contents
The reasons for taxing corporations and the role of the corporation tax in Italy and the European Union
Effective average and marginal taxation in a domestic and international setting
The economic principles for corporate and capital income taxation in an international context with capital mobility
The EU Commission's proposals for corporate tax coordination (CCCTB with formula apportionment)
Alternative systems of company taxation: ACE, CBIT, DIT, destination and source CFT
The taxation of capital income (dividends, interests and capital gains) and financial intermediaries and institutions (banks, investment funds, pension funds)
The EU Directive on Saving (2003/43/CE)
Readings/Bibliography
A. J. Auerbach, M.P. Devereux e H Simpson, Taxing Corporate Income, Mirrlees report, IFS, 2008, http://www.ifs.org.uk/mirrleesreview/press_docs/corporate.pdf
R. Griffith, J. Hines e P.B.Sorensen, International Capital Taxation, Mirrlees report, IFS, 2008, http://www.ifs.org.uk/mirrleesreview/press_docs/international.pdf
P.B.Sorensen, Can Capital Income Taxes Survive? And Should They? CESifo Economic Studies, vol.53, 2/2007
P.B.Sorensen, Company Tax Reform in the European Union, International Tax and Public Finance, 11, 2004
R.A de Mooij, M. P. Devereux, Alternative systems of Business Tax in Europe. An applied analysis of ACE and CBIT Reforms”; Taxation papers, WP n. 17 – 2009, European Commision, Brussels, http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_17_en.pdf
M. C. Guerra, Materiali del corso di Tassazione delle attività finanziarie, www.unimore.it
EU Saving Directive (2003/48/EC)
T. Hemmelgarn, G. Nicodème, Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive, Taxation papers, WP n. 18 – 2009, European Commision, Brussels, http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_18.pdf
More detailed information on the programme and additional references will be provided during the classes and will be available in the web site of the teacher (http://www2.dse.unibo.it/giannini)
Teaching methods
Classes. Examples and analysis of concrete cases will always accompany the theoretical exposition. Presentation and discussion of the papers suggested for reference.
Assessment methods
Written exam.
Teaching tools
Use of slides in PPT during classes. Slides and other teaching support will be available at the web site of the teacher (http://www2.dse.unibo.it/giannini).
Office hours
See the website of Silvia Giannini