ECON0165-1 : Public Finance (HD)


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ECON0165-1

Public Finance (HD)

[ version française ]

Duration :

30h Th

Credits/ECTS :

diplôme d'études spécialisées en droit (droit économique et fiscal)
diplôme d'études spécialisées en droit (droit public et administratif)
DES en administration publique		6
2nd "licence" in company management		3,5
Master in management sciences		4
2e licence en gestion de l'entreprise		4
1e année du grade de master en sciences de gestion à finalité spécialisée		4
Master en sciences de gestion		4

Holder(s) :

Bernard Jurion

Course contents :

This course analyzes the activities of the public sector concerning the allocation of resources and the redistribution of revenue. It is stressed on the economic effects of taxes. Government activities: private and public goods, allocation of resources in an economy with a public good, externalities, congestion costs and club theory. Fiscal Federalism. Evolution of the amount and the structure of public expenditures. Public Choice. Cost-benefit analysis and pricing in a public firm. Framework for tax analysis: equity (progressiveness, fiscal capacity, etc.) and efficiency. Income tax: tax expenditures and taxation rates, the taxation unit (individual or family), optimal direct taxes, tax effects on labour income, negative tax, personal consumption tax. Taxes on profits: objectives, effects, incidences, amortization. Sales tax: selectivity, ad valorem taxes and per unit taxes, optimal indirect taxation.

Course objective :

The aim of this course is to point out the diversity of public actions and their economic effects.

Prerequisites :

Students should have followed a course in economics or in microeconomics.

Organization :

Second semester.

Written notes :

Notes Finances Publiques

Recommended literature:
- Aronson, J.R., Public Finance, Mc Graw-Hill.
- Musgrave, R.A. and Musgrave, P.B., Public Finance in Theory and Practice, Mc Graw-Hill.
- Rosen, H.S., Public Finance, Irwin.

Assessment :

Written and oral exam, organized in one day.

Contacts :

Professor:
B. Jurion, Building B31, Room 1/49 - Phone: 04/366.30.47,
e-mail: b.jurion@ulg.ac.be
Teaching assistant:
G. Küpper, Building B31, Room 1/57 - Phone: 04/366.30.42,
e-mail: g.kupper@ulg.ac.be

Remarks :

Website of the service : www.ecopo.hec.ulg.ac.be (http://www.ecopo.hec.ulg.ac.be/)

ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
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