DIRITTO TRIBUTARIO
TAXATION LAW
6 and 9 ECTS
Lecturer
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Paolo M. Tabellini (2nd part)
Elenio Bidoggia
(1st part)
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Assistants
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Marco Manera
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Maurizio Contini
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Giovanna Oddo
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Course Program
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In particular the following themes will be treated
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- The constitutional principles and the sources of the Italian Tributary right;
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- The interpretation and the effectiveness of the tributary norms;
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- The collection of the taxes;
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- The check;
- the tributary contentiousn
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Educational Aim
The aim of the couse is to provide the knowledge of the general principles of italian taxation law with regard to the international conventions against the double imposition
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Reading List
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De Mita E., Appunti di Diritto Tributario, Giuffré, Milano;
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Falsitta G., Manuale di Diritto Tributario, CEDAM, Padova;
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Fantozzi A., Diritto Tributario, UTET, Torino;
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Russo P., Manuale di Diritto Tributario, Giuffré, Milano.
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Assessment
Oral examination
9 ECTS
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Course Program
In particularly the following themes will be treated
- The constitutional principles and the sources of the Italian tributary right;
- The interpretation and the effectiveness of the tributary norms;
- The collection of the taxes;
- The check; the tributary contentiousn
Nota:the programs in some course is the same in the two variations from 6 and 9 ECTS. The course of 9 ECTS offers close examinations of matters that in the course of 6 ECTS are treated more superficially.
Educational Aim
The aim of the course is to provide the knowledge of the general principles of italian taxation law with regard to the international conventions against the double imposition
Reading List
De Mita E., Appunti di Diritto Tributario, Giuffré, Milano;
Falsitta G., Manuale di Diritto Tributario, CEDAM, Padova;
Fantozzi A., Diritto Tributario, UTET, Torino;
Russo P., Manuale di Diritto Tributario, Giuffré, Milano.
Assessment
Oral examination
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ECONOMETRIA
ECONOMETRICS
6 ECTS
Level
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Undergraduate and Graduate
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Lecturer:
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Eduardo Rossi
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erossi@eco.unipv.it
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Course Program
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Introduction: Econometric models, economic models, statistical models
Review of matrix algebra
Review of statistics
The multiple linear regression model
Geometric interpretation of the ordinary least squares
Partioned model. Frisch-Waugh-Lovell theorem.
The classical linear regression model
Properties of OLS estimators
The Gauss-Markov theorem
Goodnes-of-fit measures
Influential observations and leverage
The Gaussian multiple linear regression model with stochastic regressors
The linear regression model with Gaussian homoskedastic disturbance
Confidence intervals
Linear constraints testing, F test. Interpretation and use of the MLR
Restricted least squares
Single coefficient testing
Dummy variables, change of regime, and outliers. Structural stability tests.
Forecasting
Diagnostic tests and selection tests.
Test for functional specification (RESET)
Serial correlation tests (Durbin-Watson, Godfrey-Breusch)
White’s test for heteroskedasticity
Normality test (Jarque – Bera)
Asymptotic analysis of the regression model
The generalized multiple linear regression model
Autocorrelation and Heteroskedasticity.
Properties of OLS estimators. Corrected standard errors.
Aitken estimator (generalized least squares)
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Educational Aim
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The aim of this course is to introduce students to basic econometric models and techniques in order to carry out basic empirical work in economics. Students will be provided with the opportunity to use actual economic data to test economic theories and to learn a freeware econometric software (GRETL).
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Reading List
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Verbeek M. (2008) A Guide to Modern Econometrics, 3rd edition, Wiley
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ECONOMIA AZIENDALE
MANAGEMENT
9 ECTS
Lecturer:
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Anna Moisello
(5 ECTS) A-K
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amoisello@eco.unipv.it
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Francesco Sotti
(4 ECTS) A-K Michela Pellicelli
(5 ECTS) L-Z
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f_sotti@eco.unipv.it
michela.pellicelli@eco.unipv.it
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Stefano Santucci
(4 ECTS) L-Z
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stefano.santucci@eco.unipv.it
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Course Program
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This course is designed to provide students with the basic principles and the main instruments related to the assessment processes activated by business enterprises. Specifically, the course deals with the main measurement theories and with the models used by business enterprises to present financial performances. Finally, the focus will be on:
The objectives of financial statements; the main characteristics of the information provided in financial statements (understandability and reliability);the underlying assumptions (going concern and accrual concept);the recognition and the presentation of assets, liabilities and owner’s equity in the balance sheet;the recognition and the presentation of revenues, expenses, gains and losses in the income statement; the cash flows analysis.
This course also offers a basic guide to the “double entry book-keeping process”: the basic steps involved in the debit and credit entry process; the general journal.
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Educational Aim
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This course is aimed at giving some methodological and cultural basis, necessary to analyse and interpret existence conditions and business performances of the many company models.
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Reading List
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Mella P., Aziende 1-Istituzioni di Economia Aziendale, Milano, Franco Angeli, 2008
Sotti F., Istituzioni di Ragioneria Generale e applicata, Torino, Giappichelli, 2007.
Materiali didattici a cura dei docenti.
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Assessment
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The examination will be partially oral and partially written.
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ECONOMIA DEGLI INTERMEDIARI FINANZIARI
FINANCIAL INSTITUTIONS
6 AND 9 ECTS
Assistant:
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Laura Bottinelli
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6 ECTS
COURSE PROGRAM
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Functions of the financial system
Financial markets
Financial intermediation
Different types of financial intermediaries
The banking system
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EDUCATIONAL AIM
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The purpose of the course is to: build vocabulary and make the student comfortable with the terminology of banking, provide an understanding of the current environment of the financial services industry, introduce the student to the planning, analysis, and decision-making process of an individual commercial bank, and develop specific analytical tools that can be used to manage a commercial bank.
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READING LIST
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A. Fusconi , S.A. Loddo, B. Rossignoli : Banca e Intermediazione, Monduzzi, 1996.
S.A. Loddo: Banca Centrale, vigilanza ed efficienza del mercato del credito, Giuffré, 2007.
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9 ECTS
Course Program
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Functions of the financial system
Financial markets
Financial intermediation
Different types of financial intermediaries
The banking system
Financial industry
Intermediation risk and management
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Educational Aim
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The purpose of the course is to: build vocabulary and make the student comfortable with the terminology of banking, provide an understanding of the current environment of the financial services industry, introduce the student to the planning, analysis, and decision-making process of an individual commercial bank, and develop specific analytical tools that can be used to manage a commercial bank.
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Reading List
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A. Fusconi , S.A. Loddo, B. Rossignoli : Banca e Intermediazione, Monduzzi, 1996.
S.A. Loddo: Banca Centrale, vigilanza ed efficienza del mercato del credito, Giuffré, 2007.
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ECONOMIA DEL LAVORO
LABOUR ECONOMICS
6 AND 9 ECTS
Year
Second
Semester
Second
Lecturer:
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Luisa Rosti
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lrosti@eco.unipv.it
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6 ECTS
Educational Aim
The course presents a general introduction to labour economics, reguarding theoretical and empirical aspects. Main topics are: economic demographie, family economics, offer and demand of labour, human capital, unemployment, discrimination, labour flexibility and contractual typologies, political aims and objectives.
Course Program:
1. A modern approach to labour economics. 2. Demography: structure and population dynamics. 3. Family economics. 4. Productive structure and labour demand. 5. Human capital Theory and signal theory. 6. Wages. 7. Discrimination. 8. Unemployment and labour mobility. 9. Labour flexibility. 10. Theoretical and empirical fondament of labour economics. 11. Structural policies, active and passive. 12. European Union policies.
Reading List:
The reading list will be available on the lecturer’s web page.
Assessment:
Written examination
9 ECTS
Educational Aim
The course presents a general introduction to labour economics, reguarding theoretical and empirical aspects. Main topics are: economic demographie, family economics, offer and demand of labour, human capital, unemployment, discrimination, labour flexibility and contractual typologies, political aims and objectives.
Course Program:
First part: analysis of the labour market and of the labour policies
1. A modern approach to labour economics. 2. Demography: structure and population dynamics. 3. Family economics. 4. Productive structure and labour demand. 5. Human capital Theory and signal theory. 6. Wages. 7. Discrimination. 8. Unemployment and labour mobility. 9. Labour flexibility. 10. Theoretical and empirical fondament of labour economics. 11. Structural policies, active and passive. 12. European Union policies.
Second part: application of the principles to a local market labour
13. Statistical indicators and references for the labour market analysis. 14. Demographic structure of the population. 15. Labour forces according to age and education. 16. Occupation according to sector and professional positions. 17. People seeking employement. 18. Local policies
Reading List:
The reading list will be available on the lecturer’s web page.
Assessment:
Examination will be a written short answer test + a twenty pages research report on a local labor market assigned by the teacher
ECONOMIA DELLO SVILUPPO
DEVELOPMENT ECONOMICS
9 ECTS
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Assistant:
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Dott.Andres Lazzarini
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Dott. Giovanni Valensisi
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Course Program
I Facts and Data
An overview of the relationship between demography and economic performance
Economic indicators, GDP, PPP. The different measures of wealth and poverty. The different 'performances' of the economic regions of the world. The Human Development Index. Poverty reduction strategies. The notion of human development and the recent debates on the notion of development as such.The causes of development and underdevelopment.
Export diversification, the markets of primary commodities and the 'terms of trade'. From the dependency approach to the Asian miracle; a view to the major facts.
The International economic organisations. The Washington consensus, old and new, and the new conditionalities.
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II Theories
Stadial visions of development, from Smith and Marx to Rostow. The dependency school. The stages in economic growth
The models of Harrod and Domar, and the Keynesian approach to long run economic growth. The role of savings and of technical progress.
La neo-classical view: Solow and the tendency to the stationary state. Technical progress and the neo-keynesians: Kaldor e Pasinetti. ‘Growth accounting’ and Total factor Productivity. Structural change. The Lewis’ model.
The debate on the problem of convergence of income levels: absolute and conditional convergence and the facts since World war II.
The models of endogenous growth; human capital, economies of scale and ‘spillovers’. What is really new in the new growth theory.
The macroeconomics of an open developing economy, the new ‘structuralists’ and the two ‘gaps’. The modern structuralism. The model of structural change.
III. Contemporary issues
Differing development strategies: export-led growth, import substitution, self-reliance and liberalisation. The economic structure of developing open economies and how to take advantage of the increased economic integration.
The Asian model. The debate on the Asian miracle, and the role of neo-liberal policies versus more state governed intiatives.
NAFTA and the European Union, different models of economic integration. The role of foreign financial support to development from aid to Foreign Direct Investments.
The sovereign debt problem and the proposed solutions; the HIPC initiatives and the notion of sustainability of foreign debt.
Development finance and the financial crisis of the last twenty years. New features on international financial markets and the role of international organisation in the financial crisis. The debate on the so called new International Financial Architecture.
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Educational Aim
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A first aim of the course is to try to offer the students the opportunity to get acquainted with the major international sources of development indicators, hat is to say the international development agencies producing the most important report on development. This aim will also be achieved through a specific methodology in the analysis of development processes which consider the complex nature of the phenomenon.
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A second aim will that of providing adequate coverage of the major growth and development theories from the classical one to the Keynesian and neoclassical views of the fifties to the most recent ones.
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A third aim is that of discussing the major issues in recent developmental debates which are taking place in the international community.
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At the end of the course the student should be fully equipped to face and to examine all major problems and theories, at a basic level.
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Reading List
Gianni Vaggi, Marco Missaglia, Introduzione all’Economia dello sviluppo, Pavia 2009.
Further readings
Debraj Ray, Development Economics, Princeton University Press, Princeton, New Jersey, 1998.
UNDP, Human Development Report, various issues.
UNDP, World Development Indicators, various issues.
World Bank, World Development Report, various issues.
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Written and oral examination
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