|Official course title||SCIENZA DELLE FINANZE|
|Degree level||First Cycle Degree M.D.270|
|Educational sector code||SECS-P/03|
Degree Programmes and curricula
Other parts of the course
The main aim is to provide an overview of the issues concerning the role of the State in the economy. Emphasis will be placed on theoretical foundations for the economic analysis of government intervention and its funding through taxation.
Principles of Economics
1. The public sector in Italy
2. Motivations for public intervention
3. Public sector revenues
3.1 Taxation theory: general aspects and basic concepts
3.2 Taxation: distributive principles
3.3 Issues in the design of personal income taxation
3.4 Distortionary effects of taxation
3.5 Tax incidence in partial equilibrium analysis
4. The italian tax system
4.1 National taxes
4.2 Regional and local taxes
Recommended Reading List
P. Bosi, Corso di Scienza delle finanze, Il Mulino, Bologna, Quinta edizione 2010, Chapters I-III.
P. Bosi - M. C. Guerra, I tributi nell'economia italiana, Il Mulino, Bologna, Edizione 2010, topics as indicated during the course.
The program might be supplemented with handouts during the course.
The syllabus for the course SCIENZA DELLE FINANZE I - 5 ECTS is the same as for SCIENZA DELLE FINANZE 5 ECTS, with the exception of the last part: 4.2 Regional and local taxes.
- Course with sustainable contents
- University credits of sustainability: 1
- Lecture notes, material for reference or for self-assessment available online or as e-book