- Docente: Silvia Giannini
- Credits: 12
- SSD: SECS-P/03
- Language: Italian
- Moduli: Silvia Giannini (Modulo 1) Silvia Giannini (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (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)
International fiscal competiton and antiavoidance rules.
The structure of the tax system and the financial/economic crisis
Readings/Bibliography
A reading list for each topic will be distributed during the first lecture and made available on the web site of the teacher.
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