Ateneo - UPO

The course of Economic of Taxation focuses on the economic theoretical and empirical aspects of taxation. No gender topics are included in the programme.

Stiglitz, J. E. and Rosengard J. K., Economics of the public sector, 4th Edition, W.W. Norton & Company.

The course of Economic of Taxation has the following educational objectives : - KNOWLEDGE AND UNDERSTANDING: theoretical reasons underlying public intervention; basics of the Italian tax system; theoretical issues underlying the main taxes; - ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING : ability to assess the main direct and indirect taxes levied in Italy; ability to analyse microlevel data to understand the effect of taxation on equity and efficiency.

Basic knowledge on Economics.

The course consists of lectures, hands-on sessions, exercise classes and possibly testimonials and seminars.

Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/services-students-physical-or-learning-disabilities Students with disabilities, learning disabilities or special education needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.

The exam of Economic of Taxation is written and consists of two parts: 15 multiple choice questions and 3 open questions. Oral integration can be taken if the written part reaches at least 18/30.

The program is organized in three main sections: 1) General theoretical principles of taxation (15h). 2) Empirical effects of taxation on equity and efficiency (15h) 3) Hands-on exercises on redistributive analysis of taxation using STATA© and ChatGPT (15h)

Understanding of the role played by taxation in the economic system. Understanding of the economic effects of the taxes and basic knowledge of the Italian and international tax system.