27421 - Public economics II
Compulsory
5.3. Syllabus
I. CONCEPTUAL ISSUES
1. Public revenues. Taxes, fees and charges. The Spanish Tax System
2. Tax structure: Taxable event, taxpayer, tax base, tax rate, tax liability
II. PRINCIPLES OF TAXATION
3. Principles of taxation and optimal tax system
4. The economic incidence of taxation
5. The effect of taxes on efficiency
III. TAX DESIGN
6. Income Taxes
7. Wealth taxes. Property Taxes. Inherited and Gift Taxes
8. Value Added Taxes, Sales Taxes and Excises
9. A primer on international taxation