00891 - Economics of Taxation

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

Excise taxation

Readings/Bibliography

Rosen, H and Gayer T., Public Finance, McGraw-Hill, 2010.

Assessment methods

Written exam.

Office hours

See the website of Emanuela Randon