- Docente: Silvia Giannini
- Credits: 8
- SSD: SECS-P/03
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Economics and Accounting (cod. 0896)
Learning outcomes
The course provides the economic tools and the institutional knowledge enabling the student to understand the economic effects of fiscal policies, with particular reference to the efficiency and distributional aspects of taxation, in both a domestic and international context.
Course contents
Public finance in Italy and in the European Union
Public deficit, debt and international constraints
The tax structure: direct, indirect taxation, and social security contributions
Tax allocation and tax incidence
Efficieny and equity in taxation: definition and measurement
Tax principles in an international context: source /residence; origin/destination
Tax assessment, tax avoidance and tax evasion
The most important taxes in Italy (Irpef, Irap, Ires, Iva, taxes on capital income) and their economic effects
The debate on tax reform: alternative models for personal and business taxation
Readings/Bibliography
P. Bosi, a cura di , Corso di Scienza delle finanze, Bologna, Il Mulino, 2010, chapters: 2, 3 and 5.
P. Bosi, M.C. Guerra, I tributi nell'economia italiana, Bologna Il Mulino, last ed. (2010).
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.
Assessment methods
Written exam (the student is required to answer three questions in two hours).
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