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 Press
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

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 studies

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.

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 Press
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

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 studies

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.

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 Press
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

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 studies

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.