First Module – Economics of Taxation LEARNING OBJECTIVES The course aims to provide foundational knowledge and methodologies for the economic analysis of taxation, with particular attention to the Italian institutional context. Students will be equipped with the necessary tools to understand the economic effects of taxes. This will enable those working in taxation—within a company, public institution, tax office, or as advisors to individual taxpayers—not only to understand how to comply with tax obligations, but also to grasp the reasons behind them and their broader economic implications.
EXPECTED LEARNING OUTCOMES By the end of the module, students will have developed the ability to understand, beyond the legal and technical aspects, the economic consequences of individual taxes.
Second Module – Monetary and Credit Economics
LEARNING OBJECTIVES The main objectives of the course are to provide the knowledge necessary to understand: (i) the functioning of monetary systems, (ii) the nature and role of money and credit in the economy, (iii) the theories concerning the interaction between money, output, and prices.
EXPECTED LEARNING OUTCOMES By the end of the course, students will be able to: • Understand the main theoretical models of monetary economics. • Interpret and analyze, through theoretical frameworks, the evolution of monetary and financial systems, including in digital contexts. • Understand the possible implications and motivations behind the decisions of monetary authorities. • Translate monetary policies and the developments of monetary systems into social accounting terms.
Course Prerequisites
There are no formal prerequisites, but it is assumed that students have acquired knowledge from the following undergraduate courses: Public Finance, Macroeconomics, and Economic Policy.
Assessment Methods
The exam will be administered in written form. No midterm assessment is scheduled. For Module 1 – Economics of Taxation, the exam will consist of both multiple-choice questions and open-ended questions.
For Module 2 – Monetary and Credit Economics, the exam will be in written form and will last 1 hour and 15 minutes. No midterm assessment is scheduled. The exam will consist of open-ended questions.
