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.
