Ateneo - UPO

The course of Economic of Taxation focuses on the economic theoretical and empirical aspects of taxation. No gender topics are included in the programme.

The program is organized in three main sections:

1) General theoretical principles of taxation.

2) Empirical effects of taxation on equity and efficiency

3) Hands-on exercises on redistributive analysis of taxation using STATA© and Gemini.

Stiglitz, J. E. and Rosengard J. K., Economics of the public sector, 4th Edition, W.W. Norton & Company.

The course of Economic of Taxation has the following educational objectives : - KNOWLEDGE AND UNDERSTANDING: theoretical reasons underlying public intervention; basics of the Italian tax system; theoretical issues underlying the main taxes; - ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING : ability to assess the main direct and indirect taxes levied in Italy; ability to analyse microlevel data to understand the effect of taxation on equity and efficiency.

All CFU rely on didattica erogativa-DE (traditional lectures)

Basic knowledge on Economics.

The course consists of lectures, hands-on sessions, exercise classes and possibly testimonials and seminars.

The first 30 hours are taught by Prof. Figari, split between traditional lectures and data analysis labs using econometric software and AI; the remaining 15 hours are taught by visiting professor, Prof. Paulus.

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

The exam of Economic of Taxation is written and consists of two parts: 15 multiple choice questions and 3 open questions. Oral integration can be taken if the written part reaches at least 18/30.

The overall mark for the assessment, expressed on a 30-point scale, is calculated by adding together the points awarded in the two parts. The following levels of achievement correspond to the different mark ranges:
• 18–21/30: knowledge of the essential course content and the ability to apply the tools of economic analysis, although with some uncertainty;
• 22–24/30: adequate knowledge of the course content and a satisfactory ability to apply the tools of economic analysis and support answers with appropriate reasoning;
• 25–27/30: thorough knowledge of the course content, a good ability to apply the tools of economic analysis, and the ability to provide well-reasoned answers;
• 28–30/30: comprehensive and rigorous knowledge of the course content, full command of the tools of economic analysis, independent judgement, and the ability to develop clear and well-supported economic arguments.
Honours may be awarded to students achieving 30/30 whose answers demonstrate particularly thorough preparation, full command of the subject matter, and a high degree of independent judgement.

Written assignments submitted upon completion of the data analysis lab sessions may contribute up to 5/30 points toward the final grade.

The program is organized in three main sections: 1) General theoretical principles of taxation (15h). 2) Empirical effects of taxation on equity and efficiency (15h) 3) Hands-on exercises on redistributive analysis of taxation using STATA© and ChatGPT (15h)

Understanding of the role played by taxation in the economic system. Understanding of the economic effects of the taxes and basic knowledge of the Italian and international tax system.

A correct presentation of the syllabus content guarantees a passing grade, while critical synthesis and the ability to connect different topics elevate it to an advanced level.