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.

Longobardi, E. (2009), “Economia tributaria”, McGraw-Hill, Milano, second edition.
Figari, Gandullia, Piacentino (2022), Ricchezza in eredità, Il Mulino.

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.

None - Basic knowledge of Public Finance is recommended

45h traditional lectures

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.

Written exam: 15 multiple choice questions and 3 open questions.

1) The tax system (10 h lectures)
a. Distributional principles and classification of taxes
b. Reccomendations for a modern tax-benefit system
2) Economic analysis of taxes (35h lectures)
a. Incidence
b. Distorsive taxes: goods and services. The value added tax. International taxation trade and VAT
c. Distorsive taxes: the labour market. Personal income taxation: progressivity and comprehensive income. The comprehensive income taxation: issues and alternative models
d. Corrective taxes (visiting)
e. Bequest taxation

Focus on IRPEF and bequest taxation