B001241 - FISCAL SYSTEM AND INTERNATIONAL TAXATION

Italian

The course focuses on the effect of taxes and subsidies on income distribution and inequality; international taxation principles and 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.

Among mandatory references:
Baldini M. Toso S. (2009), Diseguaglianza, povertà e politiche Pubbliche, Il mulino Hindriks J., Myles G. (2013), Intermediate Public Finance, The MIT Press, Second Edition
Bosi P., Corso di Scienza delle Finanze, edizione 2015, capitoli 2 e 6
Chetty, Raj, Adam Looney, and Kory Kroft. 2009. “Salience and Taxation: Theory and Evidence." American Economic Review, 99(4): 1145{1177.
European Commission, Public finance in EMU,
IMF (2016), Fragmented Politics and Public Debt1, IMF wp 160
Olsen A., The politics of digits: evidence of odd taxation, Public Choice (2013) 154:59–73
Pellegrino S. (2016), L’imposta personale e progressiva sul reddito, Dispensa Università di Torino
Piketty T. Saez E. (2014) Inequality in the long run, Review su Science VOL 344 ISSUE 6186


Oral discussion/presentation based on two additional papers from a reading list

Knowledge: to provide students with the knoledge and the tools to design and to interpret tax policies, and to understand the structure and the process of budget of public institutions. The course aim at giving the ability of applying critical thinking and compare different policies. students will have developed the capacity to make a power-point presentation on the most relevant issues of public economics and to express in writing the knowledge gained during the course

Microeconomics, Public finance (first level)

Lectures, seminars, student presentations; interactive test of self assesment on moodle e-learning platform.

See e-learning web site (moodle) for programme details, handouts and articles

Written examination; midterm and final exams

The course focuses on selected issues of public finance under the main stream and the behavioural approach frameworks. In the first module, starting from an analysis of inequality and income distribution, the role of taxes as instruments to alter the current income distribution will be analyzed. A special reference will be devoted to the optimal taxation approach. In the second module, after an analysis of principle of international taxation and fiscal competition , the focus is on corporation tax. 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.