ECO0251 - MOD. 1 ECONOMICS OF TAXATION

courses

ID:

ECO0251

Duration (hours):

52

CFU:

SSD:

SCIENZA DELLE FINANZE

Year:

2025

Date/time interval

Primo Semestre (15/09/2025 - 12/12/2025)

Course Prerequisites

microeconomia; scienza delle finanze

Teaching Methods

The course includes 40 lectures entirely held by the official teacher, offering the chance of a direct interaction between students and teacher

Assessment Methods

esame scritto

1) The tax system: Principles of distribution and tax classification; Recommendations for a good tax–benefit system

2) Economic analysis of taxation: Incidence and shifting; Distortionary effects of taxes

3) Personal income tax

4) Corporate income tax

5) Value-added tax (VAT)

6) Corrective (Pigouvian) taxes

7) Taxes on multinationals and the digital economy