Course teached as: B001223 - FINANZA PUBBLICA Second Cycle Degree in POLITICAL SCIENCES AND DECISION-MAKING PROCESSES
Teaching Language
Italian
Course Content
The course focuses on the effect of taxes and subsidies on income distribution; the role of globalization on the countries’ revenue raising potential will also be discussed. On the second part, the link between budget procedures and budget outcomes will be analyzed in the framework of national and European budget process.
Hindriks J., Myles G. (2013), Intermediate Public Finance, The MIT Press, Second Edition (capitoli 14,16,17,20,21, paragrafi da definire)
Baldini M. Toso S. (2009), Diseguaglianza, povertà e politiche Pubbliche, Il mulino (capitoli 1,2 e 4, paragrafi da definire)
Genschel P. and P. Schwarz (2011), Tax competition: a literature review, Socio-Economic Review (2011) 9, 339–370, doi:10.1093/ser/mwr004
Oecd (2004), The Legal Framework for Budget Systems, AN INTERNATIONAL COMPARISON, OECD Journal on Budgeting Special Issue, Vol4 n.3Oecd Paris (Capitoli 1 e 3, paragrafi da definire)
De Simone E., Di Majo A., Pazienza M.G., (2013),Processo di Bilancio e Finanza Pubblica, Quaderno di Appunti di Scienza delle Finanze, Edizioni Pigreco (second edition)
Learning Objectives
To provide students with the tools to design and to interpret tax policies. To provide students with the tools to understand the structure and the process of budget of public institutions.
Prerequisites
Public finance (first level)
Teaching Methods
Lectures, seminars, student presentations
Further information
e-learning platform
Type of Assessment
Written examination; midterm and final exam
Course program
The course focuses on selected issues of public finance. In the first module, starting from an analysis of inequality and income distribution, the role of taxes – in particular income and wealth taxes –as instruments to alter the current income distribution will be analyzed. In the second module the fiscal policy will be discuss in an international setting. Main issues cover the literature on tax competition and tax harmonization, the effect of taxes on international trade and economic theory of tax evasion. In the last module links among fiscal rules, budget processes and fiscal outcome will be discussed. A special focus will be devoted to the Italian budget process in the framework of European fiscal policy coordination.