00891 - Economics of Taxation

Course contents

i) Introduction

Typology of taxes

 

ii) Taxation incidence

 

iii) Partial equilibrium models

Consumption taxes

Ad valorem taxes

Taxing inputs

Taxation in Monopoly

Taxation in Oligopoly

Taxing profits

 

iv) Taxation in general equilibrium

 

v) Taxation and efficiency

 

vi) Taxation: efficiency-equity trade-off

Fiscal evasion

 

vii) Italian fiscal system

 

Readings/Bibliography

Rosen, H. (2002), Public Finance, Mc Graw-Hill, Boston, MA.

Assessment methods

Written Exam

Office hours

See the website of Emanuela Randon