PUBLIC ECONOMICS (Cognomi A-K)
Academic year and teacher
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- Versione italiana
- Academic year
- 2021/2022
- Teacher
- CATERINA FERRARIO
- Credits
- 9
- Didactic period
- Secondo Semestre
- SSD
- SECS-P/03
Training objectives
- The course aims to provide an updated and comprehensive understanding of the public budget formation and of the Italian tax system . Then it proposes a theoretical analysis on the cause of tax inefficiencies and market failures, analyzing in detail the problem of the supply of public goods .
At the end of the course the student is able to read and interpret financial items contained in the state budget and the financial law. He will have knowledge of the structure of the Italian tax system, with particular regard to IRPEF and the issue of the tax progressiveness . He will be able to understand the determinants of the inefficiency introduced by any tax system . Prerequisites
- Basic knowledge of microeconomics and maths
Course programme
- Part I:
Introduction to Italian public finance and its evolution over time. Analysis of the public budget and public debt.
- Introduction to Italian public finance, analysis of the Italian public finance and the process of the Budget Law.
Part II:
a) Tax choice and tax design. The Italian tax system (Irpef, Ires, VAT). Theory, institutional aspects and exercises.
a1. Taxation (a general framework)
a2. The Italian Personal Income Taxation (IRPEF)
a3. The corporate tax (IRES)
a4. The Value Added taxation (IVA)
b) Flat tax and theory: analysis of the sources of tax inefficiencies.
b1. Flat tax
b2. Analysis of the sources of tax inefficiencies.
Part III : Market failure. Public goods Didactic methods
- Class lectures and exercises.
Learning assessment procedures
- Written exam
The course exam is devoted to test the level of achievement of the previously indicated course objectives. The exam consists of open-ended questions and exercises on all of the course topics. Reference texts
- COURSE BOOKS
Bosi P. (2019), Corso di Scienza delle Finanze, Il Mulino, Bologna, VIII edizione.
Bosi P., Guerra M.C. (2022), I tributi nell'economia italiana, Il Mulino, Bologna, latest edition.
Baldini M., Rizzo L. (2019), Flat Tax, parti uguali tra diseguali?, il Mulino, Bologna
ADDITIONAL READINGS
Dal Santo F., L. Micheletto (2022), Scienza delle finanze: esercizi, EGEA, Milano, XV ed.
Further material is available on the course Web site:
http://www.unife.it/economia/economia/insegnamenti/economia-pubblica-i-a-k
