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.
Learning outcomes
RA02: Analyze economic institutions as the result and application of theoretical or formal representations of how the economy works.
RA03: Explain the functions of economic agents and the role of institutions in economic and social activity at its different territorial levels (from local institutions to international organizations).
RA04: Identify the main instruments of public intervention and relate policy recommendations to economic, environmental, and social sustainability.
RA06: Identify and anticipate relevant economic problems related to resource allocation in general, both in the private and public spheres.
RA11: Use professional criteria for economic analysis, preferably those based on the use of technical instruments.
RA12: Manage resource allocation effectively, both in the private and public spheres.
RA13: Apply rationality to the analysis and description of any aspect of economic reality.
RA14: Evaluate the consequences of different action alternatives and select the best ones given the objectives.
RA18: Work in a team, being able to argue their proposals and validate or reasonably refuse the arguments of others.
RA19: Organize work, in terms of good time management, order, and planning.
RA20: Select and generate the necessary information for each problem, analyze it, and make decisions based on it.
RA21: Value ethical, social, and environmental commitment in professional practice.
RA22: Continue learning in the future independently, deepening the knowledge acquired or starting in new areas of knowledge.
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 |
Assessment activity |
Weight (%) | It allows test resit |
Minimum required grade |
|---|---|---|---|---|
| Public sector intervention in the economy: economic analysis of taxation. | Solving questions, theoretical exercises and problems related to economic analysis of taxes | 30 | It is recoverable with the extraordinary exam | |
| Partial Exam | 30 | If with the grade of the final exam it does not pass the subject, it is recoverable with the extraordinary exam. | ||
| Final Exam | 40 | Yes, it is recoverable with the extraordinary exam. | ||
| Participation in class, interest and effort | +5 | 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. (2020): 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. (2023): Sistema Fiscal Español I y II (2 volúmenes), 13ª edición actualizada, Editorial Ariel, Barcelona.
Hindriks, J. y Myles, G. (2013): Intermediate Public Economics, 2nd editionThe MIT Press.
VV.AA. (2017): La teoría económica de las reformas fiscales: análisis y aplicaciones para España, Papeles de Economía Española 154.
Tax Statistics
EUROSTAT (2023): Government finance statistics. Data 1996-2022, European Commission, Luxembourg.
OECD (2023): Revenue Statistics 1965-2022.
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)