law

MARIA ALESSANDRA ANTONELLI

The course has as target to provide the student with the fundamental toolsnecessary to understand and interpret public finance issues, the economics of the public sector, the economic effects of taxation and the fiscal federalism. Especially, by the end of the course students are expected to have acquired the following basic knowledge: 1) the language of public economists; 2) the implications of public intervention; 3) the theory of taxation; 4) the principal models of government policies towards poverty.

Knowledge and ability to understand the main phenomena of public finance.
Application of knowledge acquired during the course in the interpretation of economic phenomena
Ability to interpret data on public finance issues.
Development of learning skills necessary for undertaking studies at a higher level.

Basic Knowledge of Economics
Propaedeutic examination: Economics

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

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

Teaching activities in the classroom

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

Language of the course: italian
Qustions and exercises are available on the e-learning page of the course.

• Faculty teaching schedules are followed (first term)
  • Books: G. Campa, Economia e Finanza Pubblica, UTET 2017Additional material available on e-learning course page