21210117 - PUBLIC FINANCE

The aim of the course is to provide the analytical tools and the necessary knowledge to understand and assess the problems raised by the public intervention in the economy, as well as by the collective choices. The allocative, distributive and macroeconomic consequences of the main tools will also be analysed. Particular attention is paid to the economic analysis of taxes and at the structure of the Italian tax system.

Curriculum

teacher profile | teaching materials

Mutuazione: 21210117 SCIENZA DELLE FINANZE in Economia e gestione aziendale L-18 A - L DE SIMONE ELINA

Programme

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

I block:
Understanding of the functions of the state budget and characteristics and financing of public expenditure. The study of public financial activity. First and second theorem of the welfare economy.
Text: Rosen, Gayer, chapters 1,2,3

Block II:
Public goods and externalities
Text: Rosen, Gayer, chapters 4 and 5

III block:
Introduction to the economy of taxes. The classification and the effects of taxes. Tax Translation and Incidence Theory
Text: Rosen, Gayer, Chapter 14

IV block:
tax efficiency; the tradeoff between equity and efficiency; personal taxes and individual behavior
Text: Rosen, Gayer, chapters 15, 16, 17, 18

V block:
Taxes on corporations, consumption and wealth
Text: Rosen, Gayer, chapter 19 and 21


Core Documentation

Rosen, H.S., Gayer T. Public finance. Global edition. McGraw Hill, Last Edition

Type of delivery of the course

The course will comprise lectures per week. Furthermore, there will also be moments of seminar style on aspects related to current affairs in public finance through the discussion of official documents

Type of evaluation

In order to assess the student learning, to test their critical thinking skills and to verify their communications abilities, the students will be required to make a written exam, with the responses to three questions selected from the topics explored during the course.

teacher profile | teaching materials

Mutuazione: 21210117 SCIENZA DELLE FINANZE in Economia e gestione aziendale L-18 A - L DE SIMONE ELINA

Programme

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

I block:
Understanding of the functions of the state budget and characteristics and financing of public expenditure. The study of public financial activity. First and second theorem of the welfare economy.
Text: Rosen, Gayer, chapters 1,2,3

Block II:
Public goods and externalities
Text: Rosen, Gayer, chapters 4 and 5

III block:
Introduction to the economy of taxes. The classification and the effects of taxes. Tax Translation and Incidence Theory
Text: Rosen, Gayer, Chapter 14

IV block:
tax efficiency; the tradeoff between equity and efficiency; personal taxes and individual behavior
Text: Rosen, Gayer, chapters 15, 16, 17, 18

V block:
Taxes on corporations, consumption and wealth
Text: Rosen, Gayer, chapter 19 and 21


Core Documentation

Rosen, H.S., Gayer T. Public finance. Global edition. McGraw Hill, Last Edition

Type of delivery of the course

The course will comprise lectures per week. Furthermore, there will also be moments of seminar style on aspects related to current affairs in public finance through the discussion of official documents

Type of evaluation

In order to assess the student learning, to test their critical thinking skills and to verify their communications abilities, the students will be required to make a written exam, with the responses to three questions selected from the topics explored during the course.

teacher profile | teaching materials

Mutuazione: 21210117 SCIENZA DELLE FINANZE in Economia e gestione aziendale L-18 A - L DE SIMONE ELINA

Programme

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

I block:
Understanding of the functions of the state budget and characteristics and financing of public expenditure. The study of public financial activity. First and second theorem of the welfare economy.
Text: Rosen, Gayer, chapters 1,2,3

Block II:
Public goods and externalities
Text: Rosen, Gayer, chapters 4 and 5

III block:
Introduction to the economy of taxes. The classification and the effects of taxes. Tax Translation and Incidence Theory
Text: Rosen, Gayer, Chapter 14

IV block:
tax efficiency; the tradeoff between equity and efficiency; personal taxes and individual behavior
Text: Rosen, Gayer, chapters 15, 16, 17, 18

V block:
Taxes on corporations, consumption and wealth
Text: Rosen, Gayer, chapter 19 and 21


Core Documentation

Rosen, H.S., Gayer T. Public finance. Global edition. McGraw Hill, Last Edition

Type of delivery of the course

The course will comprise lectures per week. Furthermore, there will also be moments of seminar style on aspects related to current affairs in public finance through the discussion of official documents

Type of evaluation

In order to assess the student learning, to test their critical thinking skills and to verify their communications abilities, the students will be required to make a written exam, with the responses to three questions selected from the topics explored during the course.

teacher profile | teaching materials

Mutuazione: 21210117 SCIENZA DELLE FINANZE in Economia e gestione aziendale L-18 A - L DE SIMONE ELINA

Programme

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

I block:
Understanding of the functions of the state budget and characteristics and financing of public expenditure. The study of public financial activity. First and second theorem of the welfare economy.
Text: Rosen, Gayer, chapters 1,2,3

Block II:
Public goods and externalities
Text: Rosen, Gayer, chapters 4 and 5

III block:
Introduction to the economy of taxes. The classification and the effects of taxes. Tax Translation and Incidence Theory
Text: Rosen, Gayer, Chapter 14

IV block:
tax efficiency; the tradeoff between equity and efficiency; personal taxes and individual behavior
Text: Rosen, Gayer, chapters 15, 16, 17, 18

V block:
Taxes on corporations, consumption and wealth
Text: Rosen, Gayer, chapter 19 and 21


Core Documentation

Rosen, H.S., Gayer T. Public finance. Global edition. McGraw Hill, Last Edition

Type of delivery of the course

The course will comprise lectures per week. Furthermore, there will also be moments of seminar style on aspects related to current affairs in public finance through the discussion of official documents

Type of evaluation

In order to assess the student learning, to test their critical thinking skills and to verify their communications abilities, the students will be required to make a written exam, with the responses to three questions selected from the topics explored during the course.