- Docente: Alberto Zanardi
- Credits: 8
- SSD: SECS-P/03
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Business Administration (cod. 8871)
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from Feb 10, 2025 to May 14, 2025
Learning outcomes
At the end of the course the student will be able to understand the functioning and the issues of the main instruments of public intervention such as taxation, public expenditure programmes and regulation.
Course contents
Section 1 – The reasons for public sector intervention. Public spending
The economic role of government (chapter 1 except for paragraph 4. (only p. 43 is inclued in the course contents))
Fiscal policy and public debt (chapter 14 except boxes 14.2., 14.5, 14.6, 14.7, 14.8 and the analytical sections in p. 627-629)
Efficiency, equity, markets (chapter 2 except: subparagraph 2.2. (including boxes), subparagraph 2.3. (including boxes), box 2.6)
Regulation of markets (chapter 3 except: boxes 3.1., 3.2., 3.3., 3.4., 3.5., 3.6., subparagraph 2.4, paragraph 5)
Public goods provision (chapter 4 except: boxes 4.3., 4.4., 4.8., paragraph 4. and 5.)
Welfare state - Insurance (chapter. 5 except: box 5.7., subparagraph 3.3. and 6.3)
Welfare state - Social security (chapter 6 except: paragraph 4 and boxes 6.4., 6.5., 6.6., 6.8., 6.9.)
Section 2 – The tax system
The structure of tax systems
Personal income tax
Corporate tax
Taxes on goods and services
Readings/Bibliography
G. Arachi, M. D’Antoni, Scienza delle finanze, Bologna, Il Mulino, 2023.
Further recommended references:
F. Dal Santo, L. Micheletto, Scienza delle finanze - Esercizi, Tools EGEA, 2024, 16a edizione.
Teaching methods
Lectures and tutorials.
Assessment methods
The learning assessment consists of a written test that normally includes 6 open questions. There is no oral exam. The time available to the student for the written test is 90 minutes. During the written test, the use of support material such as textbooks, notes, computer media is not permitted. The maximum score obtainable by providing all correct and complete answers is 30/30 with honors. The test is considered passed with a minimum score of 18/30.
Marks rating:
<18 insufficient
18-23 sufficient
24-27 good
28-30 excellent
30 with honors excellent
During the course, a first partial test will be held on the first part of the program. The time available to the student for the first partial test is 45 minutes. The first partial test must be completed with a second partial test on the second part of the program only, to be taken within the official exam sessions scheduled for the summer session of 2024. The overall grade of the written test will be determined by the sum of the grades obtained in the first partial test and in the second partial test.
Teaching tools
The teaching materials will be made available by Virtuale platform.
Office hours
See the website of Alberto Zanardi