Ateneo - UPO

It is an integrated course consisting of two modules: Economics of Taxation (ECOTAX) and Italian and European Public Policy (PUBLIC POLICY). The course is designed to provide students with the theoretical knowledge and methodological tools needed to analyse the tax system and the main areas of public expenditure. Its objective is to develop students' ability to understand, beyond the legal and technical aspects of taxation and public policies, their economic rationale and their effects on the behaviour of individuals and firms.

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

For Italian and European Public Polcy PUBLIC POLICY):
P. Bosi (ultima ed.), Corso di Scienza delle Finanze, il Mulino Bologna (capp. 5, 6, 7, 8)
Altri testi di riferimento:
Arachi G. e D’Antoni, M. (ultima edizione), Scienza delle finanze, Il Mulino Bologna, capp. 4.3, 4.4, 4.5, 5, 6) + integrazioni.
Rosen, H. S., Gayer, T. e Rapallini, C. (ultima edizione), Scienza delle Finanze, McGraw-Hill (capp. 8, 10, 11, 12, 21) + integrazioni
Stiglitz, J. E. and Rosengard J. K., Economics of the public sector, 4th Edition, W.W. Norton & Company (ch. 13, 14, 15, 16,26, 27, 28)

Additional materials (papers, reports, etc.) will be suggested in class.

KNOWLEDGE AND UNDERSTANDING
Students will acquire an understanding of the economic rationale for government intervention, the functioning of the tax system and the main public policies, as well as the effects these instruments have on individual behaviour and business activities.
APPLYING KNOWLEDGE AND UNDERSTANDING
Students will be able to apply the knowledge acquired to understand not only how to comply with tax obligations, but also the economic rationale underlying taxation and its effects. They will also be able to assess and make use of the main public policy instruments available to workers and citizens, including the pension system, unemployment and income support schemes, social assistance measures, and training policies.
MAKING JUDGEMENTS
Students will develop the ability to critically analyse the main issues related to government intervention and taxation, forming independent judgements on the effects of public policies and tax reforms, with particular reference to business decisions and the behaviour of other economic agents.

Teaching is primarily delivered through lectures (DE), while regularly incorporating interactive teaching activities (DI), including questions addressed to students, discussion of the topics covered, and the analysis of case studies and empirical research. DE and DI components are integrated within class sessions and therefore cannot be clearly separated in terms of teaching hours or ECTS credits.

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 consists of two written assessments, one for each module. Students must obtain a grade of at least 18/30 in each module. Further details on the assessment methods for each module are provided in the relevant syllabus.

The final grade is awarded by the Examination Board on the basis of an overall assessment of the two written assessments.

The final grade is expressed on a 30-point scale. The following grade ranges correspond to the indicated levels of achievement:

* 18–21/30: knowledge of the essential course content and ability to apply economic analysis tools, although with some uncertainty;
* 22–24/30: adequate knowledge of the course content and a satisfactory ability to apply economic analysis tools and support answers with appropriate arguments;
* 25–27/30: in-depth knowledge of the course content, a good ability to apply economic analysis tools and provide well-founded answers;
* 28–30/30: comprehensive and rigorous knowledge of the course content, full command of economic analysis tools, independent judgement, and the ability to develop clear and well-supported arguments.

Honours may be awarded by the Examination Board on the basis of the student’s overall performance across the two modules. This requires an exceptionally thorough level of preparation, full command of the topics covered, and the ability to critically assess the policies examined.

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) 11) The Welfare State: historical background, models and financing (GC) 12) Pension systems (GC) 13) Social assistance (GC), 14) Unemployment benefits (GC) 15) Education 16) Fiscal policy in the EU - overview (GC).

At the end of the course, students will have a sound understanding of the main categories of public revenues and public expenditure, the economic rationale underlying taxation and government intervention, and their effects on the behaviour of individuals and firms. In particular, they will be able to interpret the effects of taxation in terms of equity, progressivity, and efficiency, and understand the main public policy instruments, including the pension system, unemployment and income support schemes, social assistance, education, and welfare models, distinguishing between different types of public intervention.