•GUIDA ECONOMIA 07-08 - Università degli studi di Udine

234 prospectus udine
- A. GARLATTI, Scelte gestionali per i servizi
pubblici locali. Criteri aziendali e quadro
normativo, Cedam, Padua, 2005.
Exam
Written and (possible) oral test.
PUBLIC SECTOR ECONOMICS 1
Prof. Antonio Massarutto
Contents
The course provides an analysis of the
economic effects of taxation both with a
micro- and a macro-economic perspective,
focusing on the experience of OECD
countries.
A traditional analysis of the microeconomic
effects of taxation (incidence, efficiency),
as well as those on competitiveness
and economic growth, will be provided.
Tax structures and different kinds
of taxes will be discussed both from a theoretical
and practical perspective. Special
attention is devoted to local finance and
the analysis of concrete public finance
and budgeting measures.
Topics and issues
- State finance in Italy and in Europe:
trends and emerging issues.
- General introduction to tax systems.
- Economic effects of taxation: incidence,
efficiency, ‘tax wedges’.
- Economic effects of taxation: employment,
economic growth, macroeconomic
stability.
- Optimal taxation.
- Fiscal federalism and local taxation.
- Public debt and EU stability and growth
pact.
- The structure of the Italian taxation system:
main taxes, central-local government
relations, budget procedures.
- Comparative analysis of taxation systems
in Oecd countries.
Bibliography
Recommended reading
There is no single coursebook covering
the whole programme. Powerpoint presentations
used in the classroom will be
made available on the course website. We
can recommend:
- P. BOSI, Corso di scienza delle finanze, il
Mulino.
or
- J. STIGLITZ, Public sector economics, latest
edition.
- P. BOSI, M.C. GUERRA, I tributi in Italia,
il Mulino (for information regarding the
Italian tax system).
Theoretical issues are dealt with in:
- A. PETRETTO, Economia pubblica e Unione
Europea, il Mulino.
- CULLIS-JONES, Economics of the public sector.
Other readings will be recommended
during the course and made available on
the course home page.
Given the constant reference to topics
and issues deriving from concrete, current
policy issues, students are invited to
read the economic press and in particular
the website www.lavoce.info and
www.dse.unibo.it/capp websites.
Note for Erasmus and non-Italian students:
you can use coursebooks in your
own language and refer to the economic
press of your country if it is more convenient
for you.
Exam
The exam is divided into two parts, a written
task based on open questions and
individual work on topics and set books
in agreement with the lecturer. Foreign
students can take the exam in English or
in Spanish if more convenient.