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.
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
Public budgeting and fiscal governance
2nd block
Public debt
3rd block
Tax evasion and tax morale
4th block
The evaluation of public expenditure programs
5th block
Cost benefit analysis
6th 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.
Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Further material will be provided by the professor
Fruizione: 21210108 FINANZA PUBBLICA in Finanza e impresa LM-16 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
Public budgeting and fiscal governance
2nd block
Public debt
3rd block
Tax evasion and tax morale
4th block
The evaluation of public expenditure programs
5th block
Cost benefit analysis
6th 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.
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.
Further material will be provided by the professor
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 and case studiesType 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.