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Prof. Valentino Parisi

ECTS: 5

The course centres on the economic principles underlying the overall design of the tax system in a market economy. Specifically, the objective is to provide students with a conceptual framework to analyse the impact of taxation on agents' (households, firms) behaviour and to use this framework to evaluate proposals for tax reforms. The course covers topics as: tax incidence, the effects of income taxes on economic efficiency and income distribution, the impact of enterprise taxes on firms' investment and funding decisions.
These issues are studied with reference to the Italian tax system as well as the reforms enacted or proposed in recent years in the main OECD countries.

Course content

The tax system in Italy and in the main OECD countries: classifications and recent trends.
Tax incidence.
Taxes and economic efficiency. The equity-efficiency trade-off.
Optimal taxation.
Taxation of capital.
Corporate taxation. Effects of company taxes on investments and financial choices.
Perspectives of corporate tax reforms: the debate in Europe.

Textbooks:

Joseph Stiglitz, Economics of the Public Sector. Chapters 17, 18, 19, 20, 21, 23. W. W. Norton & Company. Third edition.
Further readings will be provided during the course.

[Ultima modifica: mercoledì 30 novembre 2016]