Syllabus Information

5.3. Syllabus

The course will address the following topics:

SECTION I. PUBLIC SPENDING

           Topic 1. Public spending: Efficiency and equity

           Topic 2. Social expenditures: services (education, health and social services) and economic benefits (pensions and unemployment protection)

           Topic 3. Economic effects of social expenditure (I): Inequality and redistribution

           Topic 4. Economic effects of social expenditure (I): Incentives and growth

           Topic 5. Trends, sustainability and reform of social spending

SECTION II. PUBLIC REVENUE

           Topic 6. Principles of taxation: efficiency, equity, and simplicity

           Topic 7. Economic effects of tax system (I): Income redistribution

           Topic 8. Economic effects of tax system (II): Incentives, avoidance and evasion

           Topic 9. Multi-jurisdictional taxation (I): Regional issues

           Topic 10. Multi-jurisdictional taxation (II): International issues

           Topic 11. Recent trends in tax reform: the extensive model of tax reform; the dual income tax, and the flat tax