The aim of the course is to make students familiar with the fundamental characteristics of modern public policies and tax systems, with particular regard to the problem of policy evaluation and to the link between market integration and national tax policy choices. Particular importance will be given to the effects of international tax competition in terms of the applicability of the principles and criteria of traditional taxes. As ample space will also be devoted to the discussion of current public finance issues also at international level, the student will have to demonstrate the ability to critically assess the choices as well as the effects of tax policies in globalized markets.
Curriculum
teacher profile teaching materials
The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Programme
The teaching program concerns the main aspects (from the economic and institutional point of view) of modern tax systems with reference to the fundamental principles of international taxation and fiscal competition.The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Core Documentation
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University PressGenschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Reference Bibliography
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.Type of delivery of the course
The course will be provided online on a weekly basis through the MS-Teams platformType of evaluation
Evaluation, which is usually written, will depend on Covid-19 prescriptionsMutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
teacher profile teaching materials
The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Mutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
Programme
The teaching program concerns the main aspects (from the economic and institutional point of view) of modern tax systems with reference to the fundamental principles of international taxation and fiscal competition.The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Core Documentation
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University PressGenschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Reference Bibliography
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.Type of delivery of the course
The course will be provided online on a weekly basis through the MS-Teams platformType of evaluation
Evaluation, which is usually written, will depend on Covid-19 prescriptionsMutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
teacher profile teaching materials
The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Mutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
Programme
The teaching program concerns the main aspects (from the economic and institutional point of view) of modern tax systems with reference to the fundamental principles of international taxation and fiscal competition.The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Core Documentation
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University PressGenschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Reference Bibliography
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.Type of delivery of the course
The course will be provided online on a weekly basis through the MS-Teams platformType of evaluation
Evaluation, which is usually written, will depend on Covid-19 prescriptionsMutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
teacher profile teaching materials
The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Mutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
Programme
The teaching program concerns the main aspects (from the economic and institutional point of view) of modern tax systems with reference to the fundamental principles of international taxation and fiscal competition.The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Core Documentation
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University PressGenschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Reference Bibliography
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.Type of delivery of the course
The course will be provided online on a weekly basis through the MS-Teams platformType of evaluation
Evaluation, which is usually written, will depend on Covid-19 prescriptionsMutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
teacher profile teaching materials
The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Mutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
Programme
The teaching program concerns the main aspects (from the economic and institutional point of view) of modern tax systems with reference to the fundamental principles of international taxation and fiscal competition.The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Core Documentation
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University PressGenschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Reference Bibliography
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.Type of delivery of the course
The course will be provided online on a weekly basis through the MS-Teams platformType of evaluation
Evaluation, which is usually written, will depend on Covid-19 prescriptionsMutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
teacher profile teaching materials
The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Mutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
Programme
The teaching program concerns the main aspects (from the economic and institutional point of view) of modern tax systems with reference to the fundamental principles of international taxation and fiscal competition.The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Core Documentation
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University PressGenschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Reference Bibliography
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.Type of delivery of the course
The course will be provided online on a weekly basis through the MS-Teams platformType of evaluation
Evaluation, which is usually written, will depend on Covid-19 prescriptionsMutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
teacher profile teaching materials
The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Mutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
Programme
The teaching program concerns the main aspects (from the economic and institutional point of view) of modern tax systems with reference to the fundamental principles of international taxation and fiscal competition.The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Core Documentation
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University PressGenschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Reference Bibliography
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.Type of delivery of the course
The course will be provided online on a weekly basis through the MS-Teams platformType of evaluation
Evaluation, which is usually written, will depend on Covid-19 prescriptionsMutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
teacher profile teaching materials
The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Mutuazione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 DI MAJO ANTONIO, DE SIMONE ELINA
Programme
The teaching program concerns the main aspects (from the economic and institutional point of view) of modern tax systems with reference to the fundamental principles of international taxation and fiscal competition.The course content can be broken down into several lesson blocks, the duration of which depends on the level of preparation of the students and their familiarity with the basic economics concepts
1st block
Personal income tax and progressivity in Italy
2nd block
Tax evasion and tax morale
3rd block
International capital taxation, international taxation of goods, digital transaction tax. Fundamental characteristics of tax competition and policy problems. The role of supranational organizations: OECD and EU.
Text: article Genschel and Schwartz
Core Documentation
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University PressGenschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Reference Bibliography
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.Type of delivery of the course
The course will be provided online on a weekly basis through the MS-Teams platformType of evaluation
Evaluation, which is usually written, will depend on Covid-19 prescriptions