- Docente: Alberto Zanardi
- Credits: 7
- SSD: SECS-P/03
- Language: Italian
- Moduli: Alberto Zanardi (Modulo 1) Carlo Mazzaferro (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Business Economics (cod. 0022)
Learning outcomes
The aim of this course is to provide the fundamental elements of the economic theory required for the understanding of taxation, public spending programs and regulation measures.
Course contents
Section 1 (A. Zanardi)
1. Introduction - An overview on public finance in Italy - The public debt- The budgetary decision process: Bosi ed. 2010: pp. 85-130, 302-310, 318-324 (Bosi ed. 2006: pp. 83-126, 293-301, 309-315)
2. Introduction to welfare economics: Bosi ed. 2010, pp. 11-42 (Bosi ed. 2006, pp. 11-42)
3. Public goods: Bosi ed. 2010, pp. 46-65 (Bosi ed. 2006, pp. 46-64)
4. Externalities: Bosi ed. 2010, pp. 69-74 (Bosi ed. 2006, pp. 68-73)
5. Asymmetric information: Bosi ed. 2010, pp. 75-83 (Bosi ed. 2006, pp. 74-82)
6. Natural monopoly: Bosi ed. 2010, pp. 65-69 (Bosi ed. 2006, pp. 64-68)
7. The welfare state
7.1. Pension system: Bosi ed. 2010, pp. 363-372, 378-391, 396-414 (Bosi ed. 2006, pp. 353-362, 368-381, 386-403)
7.2. Heath care: Bosi ed. 2010, pp. 414-426 (Bosi ed. 2006, pp. 404-415)
Section 2 (C. Mazzaferro)
8. Taxation: general profiles, tax burden distribution, distorsive effects. Personal income tax: equity and efficiency: Bosi ed. 2010, Bosi ed. 2006: ch. 3, par. 1, par. 2 (only 2.2; 2.3; 2.4), par. 3 (only 3.1; 3.2; 3.3; 3.4), par. 4 (only 4.1; 4.2; 4.3), par. 6 (only 6.0; 6.1; 6.2; 6.3; 6.4), par. 7 (only 7.1; 7.2; 7.3)
9. The personal income tax in Italy: Bosi-Guerra, ch. 3 and ch. 4
10. Corporate income tax: Bosi-Guerra, ch. 5
11. Taxation on capital income: Bosi-Guerra, ch. 6
12. Indirect taxation: Bosi-Guerra, ch. 8
Readings/Bibliography
P. Bosi (ed.), Corso di Scienza delle finanze, Bologna, Il Mulino, V ed., 2010
P. Bosi and M.C. Guerra, I tributi nell'economia italiana, Bologna, Il Mulino, XI ed., 2010
G. Casalone and L. Micheletto (ed.), Scienza delle finanze – Esercizi, Egea, VI ed., 2009
Teaching methods
Lectures and tutorials
Assessment methods
Final assessment involves a written exam. Available time: 1,5 hours. No oral exam is provided. An intermediate exam is provided during the lecture semester covering the first Section of the course programme. The exam should be completed not later then the official exam session of Autumn 2010.
Links to further information
http://www2.dse.unibo.it/zanardi/index.htm
Office hours
See the website of Alberto Zanardi
See the website of Carlo Mazzaferro