Public University of Navarre

Academic year: 2024/2025 | Previous academic years:  2023/2024  |  2022/2023  |  2021/2022  |  2020/2021 
International Double Bachelor's degree in Economics, Management and Business Administration at the Universidad Pública de Navarra
Course code: 176804 Subject title: PUBLIC ECONOMICS II
Credits: 6 Type of subject: Mandatory Year: 4 Period: 2º S
Department: Economía

Partes de este texto:



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.


General proficiencies

Not applicable.


Specific proficiencies

Not applicable.


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 - 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




Weight (%) It allows
test resit
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.  





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



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 (Instituto de Estudios Fiscales. Ministerio de Economía y Hacienda)> (European Commission, D.G. Taxation and Customs Union) (Centre for Tax policy and Administration)






Aulario. Universidad Pública de Navarra.