SISTEMA TRIBUTARIO E CRESCITA SOSTENIBILE
Academic Year 2023/2024 - Teacher: DOMENICA ROMEOExpected Learning Outcomes
1. Knowledge and understanding: To supply the analytical knowledge needed to understand the fundaments of public intervention in the field of taxation, the taxes classification criteria and the impact of taxes on agents' consumption, savings and investment choices.
2. Applying knowledge and understanding: To provide the students with the methodological instruments to assess the trade-off between equity and efficiency of the taxation, concerning the main taxes currently in force in Italy and to detect the characteristics of the main policy interventions aimed at redistributing income. The student will also be able to sort through the different tax systems.
3. Making judgements: To instruct the students on the utilization and interpretation of the relevant aspects of tax policy, as well as to evaluate them in terms of general economic effects, recognizing the advantages and disadvantages of the various tax systems in terms of social optimum.
4. Communication skills: To favor the ability of exposition in the use of technical language, with a specific focus to the analysis of the Italian tax system also through the elaboration of graphs.
5. Learning skills: To stimulate the student's learning ability, through practical applications, interactions and discussions, which will take place during the course.
Course Structure
The course will be taught through lectures and tutorials.
Required Prerequisites
None, however a basic knowledge of microeconomics is useful for a better and faster learning.
Attendance of Lessons
Strongly suggested but not mandatory.
Detailed Course Content
Taxonomy of taxes
Economic effects of taxation
Distribution of tax burden
Taxation and income distribution
Trade-off equity efficiency
Personal taxes and individual behavior
Personal income tax
Corporate taxes
Consumption taxes.
Textbook Information
Gruber, J. (2020). Public Finance and Public Policy. Macmillan
Course Planning
| Subjects | Text References | |
|---|---|---|
| 1 | Taxation and income distribution | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 14 |
| 2 | Taxation and income distribution | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 14 |
| 3 | Tutorial | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 14 |
| 4 | Taxation and efficiency | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 15 |
| 5 | Taxation and efficiency | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 15 |
| 6 | Tutorial | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 15 |
| 7 | Trade-off equity efficiency | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 16 |
| 8 | Trade-off equity efficiency | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 16 |
| 9 | Tutorial | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 16 |
| 10 | Personal taxes and individual behavior | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 17 |
| 11 | Personal taxes and individual behavior | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 17 |
| 12 | Tutorial | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 17 |
| 13 | Personal income tax | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 18 |
| 14 | Personal income tax | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 18 |
| 15 | Tutorial | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 18 |
| 16 | Corporate taxes | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 19 |
| 17 | Corporate taxes | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 19 |
| 18 | Tutorial | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 19 |
| 19 | Consumption taxes | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 21 |
| 20 | Consumption taxes | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 21 |
| 21 | Tutorial | Rosen, H. S., Ted, G. (2014). Public Finance. Global EditionChapt. 21 |
Learning Assessment
Learning Assessment Procedures
Regular examination consists of a written test: students are required to answer 3 open-ended questions.
Halfway through the course, regularly attending students can sit a facultative written test on the corresponding part of the program.
Examples of frequently asked questions and / or exercises
1. What is meant by the incidence of a tax.
2. Illustrate, also using a graph, the incidence of a tax on wages.
3. Illustrate, also using a graph, the excess burden of a tax on a basic commodity.
4. The taxation of production factors.
5. Illustrate Ramsey's rule.
6. What is meant by tax evasion.
7. Explain the effects of the labor supply tax.
8. The Irpef tax base.
9. The tax system and investment choices.
10. Multiphase taxes on value added.