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Public Finance - Frosinone Campus
93512

Description
Course Program
The course delves into government intervention in the economy, highlighting the theoretical motivations of public action and its financing through taxation. It examines the reasons, forms, limits, and outcomes of such intervention, focusing on equity, market failures and corrective measures. The positive analysis will primarily reference the Italian institutional reality - especially regarding personal and corporate taxation, and certain aspects of public expenditure and debt - while also comparing with other industrialized economies. 
Issues related to tax evasion and avoidance will be briefly discussed. 
Lastly, the course will touch upon the challenges of fiscal federalism and global trends, including digital taxation. 

ECTS credits
6

Teaching Language
italiano

Exam Language
italiano

Support Materials Language
italiano

Basic Learning Outcomes
  • To provide the tools necessary to understand the reasons for public intervention in the economy, evaluating the methods of market regulation, the provision of public goods, and their financing through the tax system.
    (93512.1 - 93512.PubpFin.1 - BET - To provide the tools necessary to understand the reasons for public intervention in the economy, evaluating the methods of market regulation, the provision of public goods, and their financing through the tax system.)
  • To discuss some of the main Public Finance problems within advanced economies.
    (93512.2 - 93512.PubpFin.2 - BET - To discuss some of the main Public Finance problems within advanced economies.)
  • Knowledge and understanding: Acquire an understanding of the choices of the public operator, of market failures, of how the public operator can intervene to restore or improve efficiency conditions. Understand the influence of public goods and externalities on the choices of economic agents. Understand the economic effects of taxes. Recognize the functioning of the main taxes present in the Italian tax system.
    (93512.3 - 93512.PubpFin.3 - BET - Knowledge and understanding: Acquire an understanding of the choices of the public operator, of market failures, of how the public operator can intervene to restore or improve efficiency conditions. Understand the influence of public goods and externalities on the choices of economic agents. Understand the economic effects of taxes. Recognize the functioning of the main taxes present in the Italian tax system.)
  • To analyze the methods of State intervention, including the role of institutions, of the tax system and of microeconomic policies. Apply simple choice models to evaluate the efficiency and equity (and trade-offs) of policies; to know how to evaluate the degree of progressivity and redistribution connected to different tax configurations. To know how to calculate and evaluate the functioning of taxes, in particular direct ones.
    (93512.4 - 93512.PubpFin.4 - BET - To analyze the methods of State intervention, including the role of institutions, of the tax system and of microeconomic policies. Apply simple choice models to evaluate the efficiency and equity (and trade-offs) of policies; to know how to evaluate the degree of progressivity and redistribution connected to different tax configurations. To know how to calculate and evaluate the functioning of taxes, in particular direct ones.)
  • To know how to interpret and critically evaluate the decisions of public intervention. Understand the effect of taxes on the margins of choice of agents and the macroeconomic effects over time of budget policies. In general, know how to reflect on economic issues based on an analytical method.
    (93512.5 - 93512.PubpFin.5 - BET - To know how to interpret and critically evaluate the decisions of public intervention. Understand the effect of taxes on the margins of choice of agents and the macroeconomic effects over time of budget policies. In general, know how to reflect on economic issues based on an analytical method.)
  • To acquire a terminology specific to the field of public economics, in order to be able to communicate in related contexts.
    (93512.6 - 93512.PubpFin.6 - BET - To acquire a terminology specific to the field of public economics, in order to be able to communicate in related contexts.)

Final Learning Outcomes

Course categorized

Managing Entity (faculty)