MOD. 1 ECONOMICS OF TAXATION | Università degli studi dell'Insubria

Degree course:

Corso di Second cycle degree in ECONOMICS, FINANCE AND BUSINESS LAW

Academic year when starting the degree:

2021/2022

Year:

Academic year in which the course will be held:

2022/2023

Course type:

Compulsory subjects, characteristic of the class

Main course:

ECONOMICS OF INSTITUTIONS

Language:

Italian

Credits:

Period:

First Semester

Standard lectures hours:

Detail of lecture’s hours:

Lesson (40 hours), Exercise (10 hours)

Requirements:

There are no prerequisites but The students must have a good knowledge of Public Finance at undergraduate level.

Final Examination:

Orale

Written exam with closed and open questions

Assessment:

Voto Finale

The objective is to provide the students with the knowledge necessary to understand the economic effects of taxation, with a specific focus on the Italian institutional context.

1) The tax system
a.Distribution of income and classification of taxes
b.Recommendations for a good tax-benefit system
2)Economic analysis of taxes
a.Incidence and translation
b.Distorsive taxes: the market of products. The value added tax. The taxation of international trade and the EU-countries VAT
c.Distorsive taxes: the labour market. The personal income tax: progressivity and taxable income. The taxation of comprehensive income: problems and alternative approaches
d.Corrective taxes
e.The corporate taxation
f.Distorsive taxes: the market of capital income

See Section Contenuti

Convenzionale

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

Professors

CASTELNOVO PAOLO

BONO GIOVANNI