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 tax equity, incentive effects of taxation, tax incidence, structural features of the major taxes in Italy, key criticism and recent reforms, international perspective of capital taxation.
The final grade is determined by the performances of a written and oral exam. Both exams cover the entire course outline.