Learning objectives

The course aims to introduce students to the economic analysis of taxation from an international perspective. The main economic implications of taxation will be introduced, including those on labour supply, savings and corporate financing. Particular emphasis will be placed on the analysis of how the design of national tax policies is affected by the increased mobility of factors in international markets.

Prerequisites and basic notions

A basic knowledge of microeconomics principles is recommended.

Program

An introduction to the economic analysis of taxation:
• Government revenues and expenditures: a taxonomy;
• Revenues: impact on individual decisions and fiscal incidence

The main types of taxes that characterize modern fiscal systems. Particular attention will be devoted to examining the experience of the main European countries and the implications in terms of mobility of production factors.

Bibliography

Didactic methods

Frontal lessons.

Learning assessment procedures

The exam is written and candidates are expected to solve problems and\or write short essays on specific topics.

Evaluation criteria

This exam will test the understanding of the theoretical tools presented in the course and the ability to use theoretical tools and quantitative evidence to critically discuss relevant issues.

Exam language

Inglese