Ateneo - UPO

The course aims to provide students with an understanding of both theoretical and applied tools of the economics of taxation

Longobardi, E. (2024), Economia tributaria, seconda edizione, McGraw-Hill, 4ED

The course is designed to provide a basic understanding of the concepts and methods used to analyse taxation, together with the economic consequences of tax policies.

Economics

Frontal lectures and classroom exercises

Students, including those who do not identify within the gender binary, with disabilities, Specific Learning Disorders (SLD), or Special Educational Needs (SEN), may request dedicated services and support by contacting the Office for Student Services and Academic Support and by consulting the dedicated webpage on the University's website: https://uniupo.it/it/servizi/servizi-studentidisabili-e-dsa. After contacting the University's support office, students with disabilities, SLD, or SEN are encouraged to contact the course instructor to discuss any necessary accommodations for examinations and other teaching-related matters.

Written examination

Principles of Tax Equity (Chapter 1); Taxation and International Tax Principles (Chapters 3–4); Tax Incidence (Chapter 6); Distortionary Taxation: Product Markets (Chapter 7); Distortionary Taxation: Labour Markets (Chapter 8); Distortionary Taxation: Capital Markets (Chapter 9); Tax Progressivity: Forms (Chapter 11); Tax Progressivity: Measurement (Chapter 12); Taxation of Family Income (Chapter 13); Personal Income Tax (Chapters 14–15)

To develop knowledge of the main issues linked to taxation