First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
Course unit
SPM1027128, A.A. 2019/20

Information concerning the students who enrolled in A.Y. 2017/18

Information on the course unit
Degree course First cycle degree in
SP1843, Degree course structure A.Y. 2011/12, A.Y. 2019/20
bring this page
with you
Number of ECTS credits allocated 9.0
Type of assessment Mark
Course unit English denomination SCIENCE OF FINANCE AND LOCAL FINANCE
Department of reference Department of Political Science, Law, and International Studies
Mandatory attendance No
Language of instruction Italian
Single Course unit The Course unit can be attended under the option Single Course unit attendance
Optional Course unit The Course unit can be chosen as Optional Course unit

Teacher in charge VINCENZO REBBA SECS-P/03

ECTS: details
Type Scientific-Disciplinary Sector Credits allocated
Core courses SECS-P/03 Finance 9.0

Course unit organization
Period Second semester
Year 3rd Year
Teaching method frontal

Type of hours Credits Teaching
Hours of
Individual study
Lecture 9.0 65 160.0 No turn

Start of activities 02/03/2020
End of activities 12/06/2020
Show course schedule 2019/20 Reg.2011 course timetable

Examination board
Examination board not defined

Prerequisites: The student should know the fundamentals and the basic models of Microeconomics and Macroeconomics
Target skills and knowledge: The student will show: - to have a good knowledge of the main models od Public finance; - to have the ability to apply the theoretical models to specific issues of public economics; - to have a good knowledge of the institutional aspects of Italian public and fiscal system; - to have a good knowledge of theoretical and empirical models of fiscal decentralization; - to have the ability to assess the efficiency and the effectiveness of public policies at different levels of government.
Examination methods: A written exam in order to ascertain the student's knowledge degree on: 1) the General Part of the course (fundamentals of Public Finance); 2) the Special Part of the course (two specific topics chosen within a set of six topics).
Assessment criteria: The assessment will consider the student's knowledge degree both on the theoretical and the institutional aspects.
Course unit contents: The course aims at: - providing the theoretical fundamentals on the functioning of the public sector within a market economy; - providing methodological tools to analyse public expenditure and taxes in developed countries and in Italy; - providing methodological tools to analyse the activities of decentralized governments.

The course is structured in two parts.

General Part: The fundamentals of Public Finance
1.Introduction to the study of Public Finance
2.Normative theeory of market failures and public intervention
3.The public-private mix in the provision of collective services and public utilities
4.The expenditure for Welfare State
5.Fundamentals of tax theory
6.Analysis of the effects of taxes
7.The Italian fiscal system
8.The economic theory of fiscal federalsm
9.Local public finance in Italy.
Special Part: Evolution and reform of public intervention
The student must choose 2 out of 8 topics corresponding to 4 chapters of the books: a) AA.VV., Evoluzione e riforma dell'intervento pubblico, Torino, Giappichelli, 2013; b) Baldini and Rizzo, "Flat Tax. Parti uguali tra disuguali?", Bologna, Il Mulino,2019:
1) Theory of taxation: fiscal burden and issues on tax evasion (Chapters 1 and 3 of a))
2) Redistribution through taxation and public expenditure (Chapters 2 and 6 of a))
3) The Evolution of Welfare State (Chapters 7 and 8 of a))
4) Policies for economic development: human capital and innovation (Chapters 9 and 10 of a))
5) Policies for the financial and environmental sustainability (Chapters 4 and 11 of a))
6) Reforms to enhance the efficiency of public administration (Chapters 5 and 12 of a))
7) Flat tax: effetcts in terms of equity and efficiency (Chapters 1 and 2 of b))
8) Flat tax: international experience and proposals for Italy (Chapters 3 and 5 of b))
Planned learning activities and teaching methods: Frontal lectures and some practice exercices.
Additional notes about suggested reading: Attending students can prepare for the exam studying on “Lectures on Public Finance”, nine lecture notes prepared by Prof. Vincenzo Rebba.
Textbooks (and optional supplementary readings)
  • P. Bosi (a cura di), Corso di Scienza delle Finanze. Bologna: Il Mulino, 2015. Settima Edizione; testo per la preparazione della Parte generale del Corso Cerca nel catalogo
  • P. Bosi e M.C. Guerra, I tributi nell'economia italiana. Bologna: Il Mulino, 2018. testo per la preparazione della Parte generale del Corso; ad aprile di ogni anno è disponibile l'edizione aggiornata. Cerca nel catalogo
  • AA.VV., Evoluzione e riforma dell'intervento pubblico. Torino: Giappichelli, 2013. testo per la preparazione della Parte speciale del Corso Cerca nel catalogo
  • M. Baldini e L. Rizzo, Flat tax. Parti uguali tra disuguali?. Bologna: Il Mulino, 2019. testo per la preparazione della Parte speciale del Corso Cerca nel catalogo

Innovative teaching methods: Teaching and learning strategies
  • Lecturing

Innovative teaching methods: Software or applications used
  • Moodle (files, quizzes, workshops, ...)

Sustainable Development Goals (SDGs)
Good Health and Well-Being Affordable and Clean Energy Industry, Innovation and Infrastructure Reduced Inequalities Sustainable Cities and Communities Climate Action