Ateneo - UPO

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 and its international dimension.

Longobardi, E. (2014), Economia tributaria, Milano: McGraw-Hill, fourth edition. Additional readings uploaded on the e-learning platform even in English

The cognitive elements useful to understand the economic effects of taxes will be provided. The aim is to allow those who will have to deal with taxation within a company, an institution, a financial office or in support of individual taxpayers, to understand not only how to fulfill the tax obligation but also why and with what effects. The course comprises 6 ECTS, corresponding to 45 hours of expository teaching (DE) and 105 hours of self-study.

None - Basic knowledge of Public Finance is recommended

Traditional lectures allow for direct interaction with students, who, following the instructor’s explanation, can ask questions and in turn be engaged on specific cases and issues.

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/servicesstudents-physical-or-learning-disabilities Students with disabilities, learning disabilities or special education needs, once they have contacted the University Staff, have to refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.

The final examination is a written exam consisting of 3 open-ended questions (10 points each). The final grade is expressed on a scale of 30. The exam is considered passed with a minimum grade of 18/30. The assessment will take into account the level of knowledge and understanding of the topics, the ability to apply the economic concepts of taxation, and the quality of the answers. In particular, a grade of 18–20/30 corresponds to a satisfactory level of knowledge and understanding; 21–24/30 to a good level; and 25–30/30 to an excellent level, characterized by in-depth knowledge, ability to apply the concepts, and personal elaboration. The examination committee reserves the right to award honors for answers that are comprehensive and demonstrate personal elaboration.

1) Introduction to taxation (LB) 2) Classification of public revenues (LB) 3) Key elements of taxation (LB) 4) Tax progressivity (LB) 5) Measures of tax progressivity (LB) 6) Tax classification (LB) 7) Distortionary taxes (LB) 8) Taxes on products 9) Corporate taxation 10) International taxation (MZ).
The gender dimension is not specifically addressed in the course programme, as it is not relevant to the content covered.

At the end of the course, students will have a clear understanding of the main categories of public revenues and types of taxes, as well as the economic rationale behind taxation and its consequences on the behaviour of individuals and firms. In particular, they will be able to identify and interpret the effects of taxation in terms of equity, progressivity, and efficiency, distinguishing between direct and indirect taxes, as well as between neutral and distortionary taxes. They will also be able to connect the theoretical aspects of the economics of taxation to the concrete features of the Italian tax system and its interactions with the international fiscal context.