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Course 2003-2004 a.y.


Department of Social and Political Sciences

Go to class group/s: 31

Classes: 31

Introduction to the course:

The course aims at providing an understanding of two of the main channels through which the State affects the allocation and the distribution of resources in the market economy: the fiscal system and the regulatory authorities.
The first part describes the key features of the fiscal systems in industrialised countries. The comparative analysis will highlight both the economic rationale behind the choices of policy makers in different countries and the strategies that taxpayers may use to reduce their tax burden. The second part describes the different schemes that have been implemented to regulate firms in non-competitive markets.

Course Content :
  1. Basic concepts in public sector financing: taxes, contributions and debt.
  2. The structure of taxation systems: direct and indirect taxes.
  3. Individual taxation: how to define income and the taxpayer unit.
  4. Taxation of non-residents.
  5. Corporate taxation.
  6. Taxation of multinational firms.
  7. The integration between personal and corporate taxes.
  8. Indirect taxation: VAT and sales taxes.
  9. Pensions and health care financing: income taxes, payroll taxes and tariffs.
  10. Basic concepts in economics of regulation.
  11. Regulation of transportation, energy and telecommunication.
  12. Health, safety and environmental regulation.

  • S. CONNOLLY , A. MUNRO, Economics of the public sector, Prentice Hall Europe, 1999.
  • W.K. VISCUSI, J.M. VERNON, J.E. HARRINGTON, Economics of regulation and antitrust, MIT Press, 3rd ed.

For further and continuously updated information consult the IEP web site or contact S.I.D.  Servizio Informazione Didattica - Via Gobbi, 5 - 3rd floor.


Written examination.
Student may take the exam in two written parts: a mid-term exam and a final exam which will cover the first half and the second half of the course respectively.