Universidad Pública de Navarra - Nafarroako Univertsitate Publikoa
Public University of Navarre
| Course code: 176804 | Subject title: PUBLIC ECONOMICS II | ||||
| Credits: 6 | Type of subject: Mandatory | Year: 4 | Period: 2º S | ||
| Department: Economía | |||||
| Lecturers: | |||||
| PASCUAL ARZOZ, PEDRO MARIA (Resp) [Mentoring ] | FUENTES IRIARTE, RAQUEL [Mentoring ] | ||||
Contents
Economic analysis of taxes and other public revenues: assessment criteria for tax systems and tax reform proposals. The theoretical foundations of taxation are studied; the analysis of the effects of different taxes on the behaviour and welfare of economic agents; the criteria that should guide the tax design; and the study of the basic elements and specific problems of the main figures of the tax systems. The contents are structured in two parts: the economic theory of taxation and the tax system.
Theory of taxation: Taxation and distribution of income; Tax incidence; Regulatory aspects: Efficiency and equity of taxes; Taxation and incentives. Tax system. Direct Taxation: Personal Income Tax; Corporate Tax; and Wealth Tax. Indirect taxation: Value Added Tax.
Descriptors
Completing the study of the public sector, focusing on public revenues, and offering a theoretical framework for the economic analysis of taxes. Theoretical foundations of taxation, economic effects of taxes, tax design and analysis of the most relevant taxes of tax systems.
General proficiencies
CG01. Synthesis and Analytic Ability.
CG02. Organizational and Planning Skills.
CG04. Oral and written skills in a foreign language.
CG07. Ability to solve problems.
CG08. Ability to make decisions.
CG09. Teamwork skills.
Specific proficiencies
CE01. Understand the Economic Institutions as a result and application of theoretical models about the workings of the economy.
CE04. Use scientific tools and professional criteria to analyse economic problems.
CE06. Write economic projects at regional, national or international level.
CE07. Contribute to the good management of resource allocation in both the private and public sector.
CE08. Identify and anticipate relevant economic problems related to the allocations of resources.
CE09. Provide rationality to the analysis and to the description of any aspect of the economic reality.
R12. Obtain a conceptual framework to discuss about taxation, the design and reform of tax systems.
Learning outcomes
R1. Conceptual framework to discuss about taxation, the design and reform of tax systems.
R2. Understand the effects on efficiency, equity and incentives of public sector intervention in the economy through different taxes.
Methodology
| Methodology - Activity | Classroom hours | Non-classroom hours |
| A-1 Lectures | 40 | |
| A-2 Practical sessions (case studies) | 15 | |
| A-3 Debates | ||
| A-4 Homeworks | ||
| A-5 Readings | 06 | |
| A-6 Individual learning | 80 | |
| A-7 Exams | 05 | |
| A-8 Office hours | 04 | |
| Total | 64 | 86 |
Evaluation
| Learning Outcome | Evaluation system | Weight (%) | Recoverable |
| R12. Public sector intervention in the economy: economic analysis of taxation. | Solving theoretical exercises and problems related to economic analysis of taxes | 20% | |
| Exam (first part) | 35% | Yes (recoverable with the examination of the second part). If with the grade of the second part exam it does not pass the subject, it is recoverable with the extraordinary exam. | |
| Exam (second part) | 45% | Yes (recoverable with the examination of the first part). If with the grade of the first part exam it does not pass the subject, it is recoverable with the extraordinary exam. | |
| Participation in class, interest and effort | +10% | No (To be added to the final grade) |
Agenda
ECONOMY OF TAXATION
Part I: Theory of Taxation
Chapter 1: Public revenues and taxes
Chapter 2: Equity approaches to taxation
Chapter 3: Tax incidence
Chapter 4: Taxation and economic efficiency
Chapter 5: Optimal Imposition: Efficiency and Equity
Chapter 6: Taxation and incentives
Part II: Tax System
Chapter 7: Personal Income Tax
Chapter 8: Corporate Income Tax
Chapter 9: Indirect taxation on consumption. VAT
Bibliography
Access the bibliography that your professor has requested from the Library.
Main bibliography:
Gruber, J. (2019): Public Finance and Public Policy, Sixth Edition, Macmillan learning, USA.
Albi, E., González-Páramo, J.M., Urbanos, R. y Zubiri, I. (2018): Economía Pública II, 4ª edición actualizada. Ariel Economía. Partes I y II.
Rosen, H. y Gayer, T. (2014): Public Finance, Ed. McGraw-Hill, 10th Global Edition, USA
Stiglitz, J.E. y Rosengard, J.K. (2016): Economics of the Public Sector, 4th edition, W. W. Norton & Company.
Additional Bibliography:
Albi, E., Paredes, R. y Rodriguez, J.A. (2018): Sistema Fiscal Español I y II (2 volúmenes), 9ª edición actualizada, Editorial Ariel, Barcelona.
Atkinson, A. y Stiglitz, J. (1988): Lecciones sobre Economía Pública, Instituto de Estudios Fiscales.
Costa, M., Durán, J., Espasa, M., Esteller, A. (coord.)(2015): Economía de los impuestos, McGraw-Hill.
James, S. y Nobes, Ch. (2018): The Economics of Taxation. Principles, policy and practice, 18th Edition, Fiscal Publications, 18th New edition.
Hindriks, J. y Myles, G. (2013): Intermediate Public Economics, 2nd editionThe MIT Press.
Mirrlees, J. y VV.AA (2010): Dimensions of Tax Design. The Mirrlees Review, Institute for Fiscal Studies, Oxford University Press.
Piketty, T. (2010): El capital en el siglo XXI, Fondo de Cultura Económica.
Rosen, H. (2008): Hacienda Pública, 7ª edición, Ed. McGraw-Hill.
Salanie, B. (2011): The Economics of Taxation. 2nd Edition, MIT Press, Cambridge, MA.
Tresch, R.W. (2008): Public Sector Economics, Palgrave Economics.
Viñuela Díaz, J. (2014): Opciones para una reforma del sistema tributario español. Ed. Centro de Estudios Ramón Areces, S.A., Madrid.
VV.AA. (2010): Claves actuales de la fiscalidad del futuro, Papeles de Economía Española 125/126.
VV.AA. (2014): La fiscalidad en España: Problemas, retos y propuestas, Papeles de Economía Española 139.
VV.AA. (2015): El sistema fiscal a debate. Competitividad, equidad y lucha contra el fraude, Ekonomiaz 88.
VV.AA. (2017): La teoría económica de las reformas fiscales: análisis y aplicaciones para España, Papeles de Economía Española 154.
Tax Statistics
Ministerio de Economía y Hacienda (http://www.estadief.meh.es/)
EUROSTAT (2019): Government finance statistics. Data 1996-2018, European Commission, Luxembourg.
OECD (2019): Revenue Statistics 1965-2018.
Internet links
http://www.ief.es/ (Instituto de Estudios Fiscales. Ministerio de Economía y Hacienda)
http://ec.europa.eu/taxation_customs/index_en.htm> (European Commission, D.G. Taxation and Customs Union)
http://www.oecd.org/ctp/taxdatabase (Centre for Tax policy and Administration)