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Single discipline educational activity
Course Sheet Academic Year of enrolment:
Professor and Collaborators:
Hours of classroom activity:
Prerequisites:
Students are required to know basic concepts and analytical tools of microecomics.
Objectives
Contents This course provides the economic tools to analyzing fiscal systems and tax instruments.
Extended Syllabus 1° CFU: Economic characteristics and goals of public policies and fiscal systems.
2° CFU: Effects of taxation: tax avoidance, tax evasion, and tax incidence.
3° CFU: Italian fiscal system and personal income taxation.
4° CFU: Corporate taxation and financial taxation.
5° CFU: Property tax and consumption tax.
6° CFU: Fiscal federalism.
Recommended Bibliography Bruno Bises(2013) “Lezioni di Scienza delle Finanze”, Parte II (Il sistema tributario), seconda edizione, Giappichelli. Torino.
Methods of Provision
Teaching Methods
Evaluation methods Verification of learning:
Written examination (with multiple choice answers and exercises) to be possibly integrated by an oral session.
Students can ask for taking the exam in english.
Contacts/More Information