ITA | ENG
B001241 - FISCAL SYSTEM AND INTERNATIONAL TAXATION
Main information
Teaching Language
Course Content
Suggested readings
Learning Objectives
Prerequisites
Teaching Methods
Further information
Type of Assessment
Academic Year 2011-12
Course year
First year - First Semester
Belonging Department
Political and Social Sciences (DSPS)
Course Type
Single education field course
Scientific Area
SECS-P/03 - PUBLIC ECONOMICS
Credits
6
Teaching Hours
42
Teaching Term
19/09/2011 ⇒ 09/12/2011
Attendance required
No
Type of Evaluation
Final Grade
Course Content
show
Lectureship
Mutuality
Course teached as:
B001328 - SISTEMI FISCALI E TASSAZIONE INTERNAZIONALE
Second Cycle Degree in POLITICAL SCIENCES AND DECISION-MAKING PROCESSES
Curriculum ISTITUZIONI E MERCATI
B001328 - SISTEMI FISCALI E TASSAZIONE INTERNAZIONALE
Second Cycle Degree in POLITICAL SCIENCES AND DECISION-MAKING PROCESSES
Curriculum ISTITUZIONI E MERCATI
Teaching Language
Italian
Course Content
This course analyzes the general structure of modern fiscal systems, with emphasis on personal and corporate taxation. Major topics include: environmentally related taxes; financial and investment decisions of firms, taxes and international trade, the economics of tax evasion and distributional and effect of taxes on income distribution.
Suggested readings (Search our library's catalogue)
Dispense distribuite dal docente
Longobardi E. (2008), Economia Tributaria, Mc Graw Hill
Panteghini P. (2009), La tassazione delle società, il Mulino
Cullis J. Jones (2009), Public Finance and public choice, Oxford Economic Press.
Fullerton D., A Leicester and S. Smith, Enviromental Taxation, Mirlees Review
Handouts
Longobardi E. (2008), Economia Tributaria, Mc Graw Hill
Panteghini P. (2009), La tassazione delle società, il Mulino
Cullis J. Jones (2009), Public Finance and public choice, Oxford Economic Press.
Fullerton D., A Leicester and S. Smith, Enviromental Taxation, Mirlees Review
Handouts
Learning Objectives
The course aims to provide students with a critical understanding of the economics of taxation. A great emphasis will be put on behavoiur effect for individuals and firms. A focus on environmental taxation complete the course.
Prerequisites
Public Finance strongly recommended.
Teaching Methods
Thaught classes, student presentation
Further information
For further details see teacher's webpage http://www.studistato.unifi.it/CMpro-v-p-100.html
Type of Assessment
Written exam. Mid-course exam (written)