The main goal of this course is helping to understand the economic role of taxes, in particular with reference to the Italian institutional context and to the main issues related to international taxation. At the end of the course, students will be able to answer questions such as: what does it mean for equity and efficiency of a tax system? How does individual income tax work and can affect individual decisions? How is taxed income from savings? Why does corporate tax exist? How does corporate tax affect investment and financial decisions of firms? What is the value added tax? What are the main revenues for the local governments?
Course Prerequisites
Basic concepts of microeconomics and public economics on which the course will however get back
Teaching Methods
Lectures with exam simulations and (possible) seminars. Teaching will combine slides' projection and the use of the board.
Assessment Methods
Written exam that students can integrate with an oral exam. Students will have to answer multiple choice and open-ended questions related to the different issues of the course content.
Texts
Gruber (2023) Scienza delle finanze, Egea, second edition, edited by Simona Scabrosetti, chs 11, 12, 13, 14, 15. Bosi e Guerra (2025) I tributi nell'economia italiana, il Mulino. The slides of the lectures and the detailed course content will be available at https://elearning.unipv.it/. Further materials will be eventually suggested during the lectures.
Contents
The course deals with functions, characteristics, administration and composition of the Italian tax system. The course is also devoted to the study of the redistributive role of taxes; the distortions of fiscal system on individuals' and firms' decisions; the main issues related to the international taxation of income from financial capital and goods and services; and the main issues related to fiscal decentralization.
Course Language
Italian
More information
The ways to help specific students prepare for the exam will be the following ones: online and flexible office hours; specific tutorship.
