OVERVIEW

The course aims to offer an overview of the Italian tax system. The economic approach, after reviewing the main elements that characterize the structure and economic effects of a tax system, focuses on the individual taxes present in the Italian system.

AIMS AND CONTENT

LEARNING OUTCOMES

The course deals with the economic analysis of taxes with the aim of providing students with the knowledge and methodological bases to understand, in addition to the institutional aspects, the economic effects of individual taxes and the main issues at the center of the debate on the structure of tax systems. and their interaction internationally.

AIMS AND LEARNING OUTCOMES

The course deals with the economic analysis of taxes (mainly taxes) and the main tax policies aimed at redistributing income and interventions in the presence of market failures.
The student will be able to understand and evaluate public spending and taxation policies from an economic point of view, as well as to evaluate them in terms of general economic effects.

PREREQUISITES

Microeconomics

TEACHING METHODS

The training activity is divided into lectures, interactive teaching, guided study, practical exercises and seminars.

SYLLABUS/CONTENT

1. Public revenue and taxes

2. Criteria for distributing the tax burden

3. Distorting effects of taxes and incidence

5. Taxation of personal income

6. Taxation of property and business income

7. Taxation on consumption. VAT

8. Property taxation

9. Regional and local taxes

RECOMMENDED READING/BIBLIOGRAPHY

P. Bosi (a cura di), Corso di scienza delle finanze, Il Mulino, Bologna, ult. ed.

P. Bosi e M. Cecilia Guerra, I tributi nell'economia italiana,Il Mulino, Bologna, ult. ed.

F. Figari, L. Gandullia, D. Piacentino, Ricchezza in eredità. Quale futuro per l'imposta sulle successioni?

Articles and papers distributed in class

TEACHERS AND EXAM BOARD

Exam Board

LUCA GANDULLIA (President)

ENRICO DI BELLA

RICCARDO FERMO SOLIANI (Substitute)

LESSONS

LESSONS START

October 30, 2023

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

Oral exam

ASSESSMENT METHODS

For attending students, the verification of learning includes a written test during the course and an oral test at the end of the course.
For non-attending students, the test consists only of the oral test which consists of questions on the contents of the program and graphic exercises. 
The Examination Committee is designated by the Department Council (DISPI) and chaired by the lecturer in charge of the course

Exam schedule

FURTHER INFORMATION

Students with special educational needs, disabilities and SLDs are invited to contact the Department contact person (Prof. Aristide Canepa) and the teachers to agree on teaching and exam methods that take into account individual learning methods and provide suitable compensatory instruments. In respect of privacy, students must never send their certificates to individual teachers.