The aim of the course is, in general, to provide students with the analytical tools to understand the fundamental characteristics of public policies and modern tax systems, with particular regard to the process of evaluating public choices and the link between market integration and national tax policy choices. Particular importance will be devoted to the effects of international tax competition in terms of the applicability of traditional tax principles and criteria. Since ample space will also be given to the discussion of the fundamental issues of public finance also in the supranational sphere, the student will have to demonstrate the ability to critically evaluate the choices and effects of national tax policies in increasingly interconnected markets.
scheda docente
materiale didattico
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
Public Spending
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.
John G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press, Chapters 6, 10, 13.
Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Programma
The teaching program concerns the main aspects (from the economic and institutional point of view) of modern tax systems with reference to the characteristics and evaluation of public spending, budget balance and 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
Public Spending
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.
Testi Adottati
Main referencesJohn G. Cullis, Philip Jones, (2009) Public Finance and Public Choice: Analytical Perspectives, Oxford University Press, Chapters 6, 10, 13.
Genschel, P. and Schwarz, P. (2011), "Tax competition: a literature review", Socio- Economic Review, 9, 339-370.
Modalità Erogazione
The course will comprise lectures per week. Furthermore, there will also be seminars on course topicsModalità Frequenza
Class-based lecturesModalità Valutazione
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. There are also intermediate tests in the form of discussion of scientific papers which will represent a portion of the final grade (1/3)