PUBLIC ECONOMICS (Cognomi L-Z)
Academic year and teacher
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- Versione italiana
- Academic year
- 2018/2019
- Teacher
- LEONZIO GIUSEPPE RIZZO
- 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:
a)Introduction to Italian public finance and its evolution over time.
b) Analysis of the public budget and public debt. Theory and Exercises.
Part II:
a) Choice and tax design. The Italian tax system (Irpef, Ires, Iri, VAT and capital taxes). Theory, institutional aspects and exercises.
b) Analysis of the sources of tax inefficiencies with a focus on the labor tax wedge.
c) Measures of the redistributive effects of the income tax
Part III : Market failure. Public goods Didactic methods
- Class lectures and exercises.
Learning assessment procedures
- Written examination
The course exam is devoted to test the level of achievement of the previously indicated training objectives. The exam consists of two open-ended questions and two exercises
The two open-ended questions and the two exercises have the purpose to verify the knowledge of the topics explained in the course.
The final grade is the sum of the scores of the two open-ended questions and the exercises. To pass the exam the student must obtain a minimum score of 18 out of 31.
A mid-term exam is scheduled. The two intermediate tests are evaluated in thirtieths. The final grade for students is given by the arithmetic average of the two intermediate tests which must be no less than 18/30. Each intermediate test is considered passed if the grade exceeds 15/30. Reference texts
- • P. Bosi, Corso di Scienza delle Finanze, Il Mulino, Bologna.
• P. Bosi e M.C. Guerra, I tributi nell’economia italiana, Il Mulino, Bologna.
• Further material is available at the course Web site.
