Master's degree in Corporate Law and Economics (until 2008-2009)

Course not running

Taxation Law

Course code
4S00503
Name of lecturer
Veronica Polin
Number of ECTS credits allocated
5
Academic sector
SECS-P/03 - PUBLIC ECONOMICS
Language of instruction
Italian
Site
VERONA
Period
Secondo semestre dal Feb 23, 2009 al May 23, 2009.

Lesson timetable

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.

Syllabus

Topics include: tax equity, incentive effects of taxation, tax incidence, impact of corporate taxation on investment decisions, structural features of the major taxes in Italy, key criticism and recent reforms, international perspective of capital taxation.

Textbook

• E. Longobardi, Economia tributaria, Milano, McGraw-Hill, prima edizione 2005.

• P.M. Panteghini, La tassazione delle società, Bologna, Il Mulino, prima edizione 2005.

• P. Devereux, B. Sørensen (2005) “The Corporate Income Tax: international Trends and Options for Fundamental Reform”, ottobre.

• European Commission (2001) Company Taxation in the Internal Market, "Towards an Internal Market without tax obstacles: a strategy for providing companies with a consolidated corporate tax base for their EU-wide activities”. COM(2001)5822001.

• P. Devereux (2006) Taxes in the EU New Member States and the Location of Capital and Profit, gennaio.

• S. Giannini (2001) “La tassazione del reddito d’impresa e le scelte di investimento, finanziamento e localizzazione dell’attività produttiva”, Materiali di discussione n. 352.

• V. Bresciani, S. Giannini (2003) “Effective Marginal and Average Tax Rates in Italy, 1990-2003”, Prometeia Nota di lavoro n. 2003-01.

Assessment methods and criteria

The final grade is determined by the performances obtained in 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.

Teaching aids

Documents

Course not running

Taxation Law

Course code
4S00503
Name of lecturer
Veronica Polin
Number of ECTS credits allocated
5
Academic sector
SECS-P/03 - PUBLIC ECONOMICS
Language of instruction
Italian
Site
VERONA
Period
Secondo semestre dal Feb 23, 2009 al May 23, 2009.

Lesson timetable

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.

Syllabus

Topics include: tax equity, incentive effects of taxation, tax incidence, impact of corporate taxation on investment decisions, structural features of the major taxes in Italy, key criticism and recent reforms, international perspective of capital taxation.

Textbook

• E. Longobardi, Economia tributaria, Milano, McGraw-Hill, prima edizione 2005.

• P.M. Panteghini, La tassazione delle società, Bologna, Il Mulino, prima edizione 2005.

• P. Devereux, B. Sørensen (2005) “The Corporate Income Tax: international Trends and Options for Fundamental Reform”, ottobre.

• European Commission (2001) Company Taxation in the Internal Market, "Towards an Internal Market without tax obstacles: a strategy for providing companies with a consolidated corporate tax base for their EU-wide activities”. COM(2001)5822001.

• P. Devereux (2006) Taxes in the EU New Member States and the Location of Capital and Profit, gennaio.

• S. Giannini (2001) “La tassazione del reddito d’impresa e le scelte di investimento, finanziamento e localizzazione dell’attività produttiva”, Materiali di discussione n. 352.

• V. Bresciani, S. Giannini (2003) “Effective Marginal and Average Tax Rates in Italy, 1990-2003”, Prometeia Nota di lavoro n. 2003-01.

Assessment methods and criteria

The final grade is determined by the performances obtained in 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.

Teaching aids

Documents


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