Taxation Law (2009/2010)

Learning outcomes

The course aims at providing graduate students with the analytic tools to understand
the economic consequences of taxation in globalized and fiscally decentralized economies.
Particular emphasis is given on theoretical and empirical analysis of the effects of corporate
and capital income taxation.

Topics include:
1. tax equity
2. incentive effects of taxation
3. tax incidence
4. impact of corporate taxation on investment and financial decisions
5. structural features of the major taxes in Italy
6. key criticism and recent reforms in Italy
7. international perspective of capital taxation.

Textbook References:

E. Longobardi, Economia tributaria, Milano, McGraw-Hill, 2nd edition 2008.
P.M. Panteghini, La tassazione delle società, Bologna, Il Mulino, 2nd edition 2009.

Further references (in particular empirical studies) will be provided during the course.

The final grade is based on a written exam which covers the entire course outline.
In some particular cases (explained during the written exam) there will be also an oral exam.