law

Faculty LAW Generale Course LAUREA MAGISTRALE Year II° SCIENZA DELLE FINANZE - Students with surnames that belong to Letters G-O Prof. CASTALDO ANGELO Fisrt semester 72 Hours (9CFU) THIS UNDERGRADUATE COURSE DEALS WITH FOUR PRINCIPAL SUBJECTS: 1) WELFARE ECONOMICS, 2) MARKET FAILURES AND PUBLIC INTERVENTION, 3) TAXATION AND 4) GOVERNMENT POLICIES TOWARDS POVERTY. The first two parts will be taught from half of September to the end of October, while the last two parts from the end of October to the first week of December. The programme of the course is defined by the following conceptual sequence that is possibile to describe by recalling the chapters and the paragraphs of the course textbook (G. Campa, Economia e Finanza Pubblica, UTET 2017). More in detail: The programme of the course is designed to supplement the legal background with the tools of economic analysis in order to better understand the effects of norms on the conduct of economic agents (legal subjects). After conveying the main theoretical aspects related to welfare economics (18 hours) and public intervention in the economy (18 hours), the course delves into the economic effects of taxes and tax shifting (15 hours), the theory of tax sacrifice and progressivity (12 hours), socio-economic inequalities and anti-poverty policies (9 hours). The programme, in its various thematic articulations, focuses on the evidence that every form of public intervention generates a trade-off between economic efficiency and social equity. • INTRODUZIONE Dalla Scienza delle finanze all’Economia Pubblica • CAP. 1 Ottimo paretiano e il primo teorema dell’economia del benessere. PARAGRAFI 1.1 -1.2 -1.3- 1.4 – 1.5 – 1.6 • CAP. 2 Il secondo teorema dell’economia del benessere. PARAGRAFI 2.1- 2.2- 2.3- 2.4- 2.5. • CAP. 3 Il benessere sociale come guida per la valutazione della politica economica PARAGRAFI 3.1 -3.2 3.3 (escluso il sottoparagrafo 3.3.4.) -3.4 - 3-5 • CAP. 4 Il problema delle decisioni collettive PARAGRAFI 4.2 – 4.7 -4.8 • CAP. 5 e CAP. 6 Il fallimento del mercato e mercati contendili PARAGRAFI 5.1 -5.2 -5.3 -5.4 -5.5 - 5.6 -5.7 – 5.8 – 5.9 – 5.10 – 6.1 – 6.2 • CAP. 7 L’imposizione fiscale PARAGRAFI 7.1- 7.2- 7.3- 7.4- 7.5 – 7. 6- 7.9- 7.10 • CAP. 8 Effetti della tassazione PARAGRAFI 8.1- 8.2- 8.3- 8.4- 8.5- 8. 6- 8.7- 8.8 -8.9- 8.10- 8.11 2 • CAP. 9 Incidenza e traslazione delle imposte PARAGRAFI 9.1- 9.2- 9.3- 9.4 • CAP. 10 Progressività e discriminazione qualitativa PARAGRAFI 10.1- 10.2- 10.3- 10.4 – 10.5 • CAP. 11 L'imposta personale sul reddito PARAGRAFI 11.1- 11.2- 11.3- 11.4- 11.5- 11.6- 11.7- 11.8- Appendice cap. 11 • CAP. 12 L'imposta sulle società PARAGRAFI 12.1- 12.2- 12.3- 12.4 • CAP. 13 L'imposizione generale sui consumi PARAGRAFI 13.1- 13.2- 13.3- 13.4 – 13.5 • CAP. 18 Politiche di contrasto alla povertà PARAGRAFI 18.1- 18.2- 18.3- 18.4- 18.5- 18.6- 18.7- 18.8- 18.9- 18.10 On the in-depth of the role of the State intervention in the economy: G. Campa “Economia e Finanza Pubblica” , UTET 2017 Letture suggerite: G. Campa “Evoluzione del ruolo dello Stato”, UTET 2017

Microeconomics and Macroeconomics Propedeuticità: Economia politica

Giuseppe Campa (2017). Economia e Finanza Pubblica, UTET

Lectures, practice, group-works seminar activities. The activity is carried out in blended mode via the meet platform (with lecturer in presence, and in accordance with the University's rules on student attendance, i.e. the percentage of students allowed to the live class is fixed by the University).

Attendance at lectures and seminar activities is optional.

Written exam and intermediate test (1h15m each) The written exam is structured in the open response mode (5/6 questions) in order to evaluate two main aims of the educational targets of the course: 1) the systematic understanding of the foundations of the subject. The questions of the written exam (70%) are oriented to verify the comprehension and awareness of the student on the role of the State in the economy (market failures and social justice), on the foundation of tax systems, on the economic effects of taxation, on the main italian taxes, on the instruments for contrasting poverty; 2) the ability to interpret and discuss is verified in the remaining part (30%) of the written exam, through questions that require (for being answered) an acquired knowledge tha allows the student to link several arguments or to solve specific exercices. Students that attend intermediate tests, face two written proofs of 1h15m each, that take place at the half and during the last week of the course. Two intermediate tests are scheduled during the course. The final grade will be calculated as the average of the grades given in the partials according to the following grid: - 18-23: sufficient preparation and ability to analyse with reference to the topics covered in the course - 24-27: adequate and fair preparation and ability to analyse with reference to the topics covered in the course - 28-30: excellent preparation and good ability to analyse with reference to the topics covered; - 30L: excellent preparation and very good ability to analyse with reference to the topics covered. In addition to the written exams, students can, on a voluntary base, partecipate to the law and economics seminarial initiative. Attached to this further activity an additive effort is demanded: a written group-work (20 pages max.) and a .ppt presentation to be used for an oral exposition of the work done in the class (note that: the seminarial activity are carried out in different class hours with respect to the ordinary course). These additional activities provide further elements (writing capacity and oral exposition) for the overall evaluation of the students.

Giuseppe Campa (2017). L'evoluzione del ruolo dello Stato, UTET. Per le attività seminariali: Cooter et al. (2006). Il mercato delle regole, vol. I e II, Il Mulino

Lectures, practice, group-works seminar activities. The activity is carried out in blended mode via the zoom platform (with lecturer in presence, and in accordance with the University's rules on student attendance, i.e. the percentage of students allowed to the live class is fixed by the University).

PUBLIC FINANCE Prof. M. Alessandra Antonelli (M-Z) The program can be divided in two parts: - The first part (6 weeks-36 hours) is dedicated to Welfare economics, collective decisions, social welfare functions and market failures; - The second part (6 weeks- 36 hours) is dedicated to Taxation (Introduction of general concepts of taxation, the economic effects of taxation and the analysis of different taxes). During the course, some hours are dedicated to exercises in classroom. DETAILED PROGRAM A.A. 2023-2024 Textbook: G. Campa, Economia e Finanza Pubblica, UTET 2017 Supplementary materials available on e-learning PART 1 (6 weeks- 36 hours) • INTRODUZIONE Dalla Scienza delle finanze all’Economia Pubblica • CAP. 1 Ottimo paretiano e il primo teorema dell’economia del benessere. PARAGRAFI 1.1 -1.2 -1.3- 1.4 – 1.5 – 1.6 • CAP. 2 Il secondo teorema dell’economia del benessere. PARAGRAFI 2.1- 2.2- 2.3- 2.4- 2.5. • CAP. 3 Il benessere sociale come guida per la valutazione della politica economica PARAGRAFI 3.1 -3.2 3.3 (escluso il sotto-paragrafo 3.3.4.) -3.4 - 3-5 • CAP. 4 Il problema delle decisioni collettive PARAGRAFI 4.2 – 4.7 -4.8 • CAP. 5 e CAP. 6 Il fallimento del mercato e mercati contendili PARAGRAFI 5.1 -5.2 -5.3 -5.4 -5.5 - 5.6 -5.7 – 5.8 – 5.9 – 5.10 – 6.1 – 6.2 PART 2 (6 weeks-36 hours) • CAP. 7 L’imposizione fiscale PARAGRAFI 7.1- 7.2- 7.3- 7.4- 7.5 – 7. 6- 7.9- 7.10 • CAP. 8 Effetti della tassazione PARAGRAFI 8.1- 8.2- 8.3- 8.4- 8.5- 8. 6- 8.7- 8.8 -8.9- 8.10- 8.11 • CAP. 9 Incidenza e traslazione delle imposte PARAGRAFI 9.1- 9.2- 9.3- 9.4 • CAP. 10 Progressività e discriminazione qualitativa PARAGRAFI 10.1- 10.2- 10.3- 10.4 – 10.5 • CAP. 11 L'imposta personale sul reddito PARAGRAFI 11.1- 11.2- 11.3- 11.4- 11.5- 11.6- 11.7- 11.8- Appendice cap. 11 • CAP. 12 L'imposta sulle società PARAGRAFI 12.1- 12.2- 12.3- 12.4 • CAP. 13 L'imposizione generale sui consumi PARAGRAFI 13.1- 13.2- 13.3- 13.4 – 13.5 • CAP. 18 Politiche di contrasto alla povertà PARAGRAFI 18.1- 18.2- 18.3- 18.4- 18.5- 18.6- 18.7- 18.8- 18.9- 18.10 N.B. Errata corrige and supplementary materials available on e-learning course page Textbook: G. Campa “Economia e Finanza Pubblica” , UTET 2017

Basic Knowledge of Economics Propaedeutic examination: Economics

G. Campa, Economia e Finanza Pubblica, UTET 2017 Additional material available on e-learning course page

Written examination and intermediate tests. The written exam is structured with open-ended questions to verify two aspects that are particularly relevant in assessing the actual cognitive background acquired by the student: 1) the ability to understand, from a systematic perspective, the essential fundamentals of the subject: 2) the ability to interpret the main phenomena of public finance and to argue critical aspects. 70% of the questions are geared towards testing the student's understanding and awareness of the role of public intervention in the economy (market failures and taxation). The remaining 30% of the written assignment contains the formulation of questions in which it is necessary to link several topics or solve specific exercises. Students who wish to take advantage of the intermediate tests take two written tests scheduled in the middle and last week of the teaching. Two intermediate tests are scheduled during the course of the teaching. The final grade will be calculated as the average of the grades given in the partials according to the following grid: - 18-23: sufficient preparation - 24-27: good preparation - 28-30: very good preparation - 30L: excellent preparation

Teaching activities in the classroom