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

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

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 University's Student Services and Academic Support Office and by consulting the dedicated webpage on the University website: https://uniupo.it/it/servizi/servizi-studentidisabili-e-dsa. After contacting the University's support office, students with disabilities, SLD, or SEN may contact the course instructor to discuss any necessary accommodations regarding teaching activities and examination arrangements.

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); Value Added Tax (VAT) (Chapter 18)

To develop knowledge of the main issues linked to taxation