The final assessment consists in a written examination (1hour and 15 minutes) divided in two parts.
The first part consists of 15 multiple choice questions (right answer 1 point; wrong answer -0.25 point; no answer 0 point). The second part consists of 3 open questions (max 5 point each).
Students can decide to take a mid term exam on half programme. If the mid term exam is sufficient, students can decide to take a final term exam on the remaining part of the programme. The final mark is the average of the markes reported in the partial exams.
The course aims at discussing the major issues related to the public intervention in the economy, through the study of the main elements of the tax and welfare system.
The objective is to provide the students with the knowledge necessary to understand the role of the public government in the Italian economy.
- Basic notions of public finance
- Public expenditures and revenue
- Motivations for the public intervention in the economy
The tax system: economic aspects.
- The Personal Income Tax
- The Corporate Income Tax
- Taxation of financial activities
- Indirect taxes
Expenditure programs: theory and institutional aspects.
- Health care
- Social Insurance and Pension system
The evolution of public finance in Italy.
- Fiscal federalism
- The budgetary process and the Financial bill
- The public debt
J. Gruber, Scienza delle finanze, Ed. italiana a cura di S. Scabrosetti, 2018, Egea.
To be studied in the partes related to the programme. Detailed instructions in e-learning.