Ateneo - UPO

The course aims to provide students with an understanding of both theoretical and applied tools of the economics of taxation The program may be subject to changes depending on the small number of participants

Longobardi, E. (2009), Economia tributaria, seconda edizione, McGraw-Hill

The course provides the theoretical and methodological foundations to analyze the economics and effects of taxation.consequences of taxation

Economics

Frontal lectures, classroom and case studies

None

Written examination

Analysis of the effects of taxation Tax and Income distribution Taxes and Efficiency Personal taxation

rincipi di distribuzione (cap.1) Imposte e criteri internazionali (cap.3-4) Incidenza imposte (cap. 6) Imposte distorsive: mercato dei prodotti (cap.7) Imposte distorsive: mercato del lavoro (cap.8) Imposte distorsive: mercato del capitale (cap.9) Progressività: forme (cap.11) Progressività: misurazione (cap.12) Trattamento redditi familiari (cap.13) Imposta personale sul reddito complessivo (cap.14-15) Imposta Valore Aggiunto (cap.18) Analysis of the effects of taxation Tax and Income distribution Taxes and Efficiency Personal taxation Sviluppare una capacità di comprendere i problemi reali dell'economia legati ai temi delle imposte (riduzione analfabetismo funzionale). To develop knowledge of the main issues linked to taxation