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ECON0198-1

Public Finance

[ version française ]

Duration :30h Th
Credits/ECTS :
1st "licence" in political sciences4,5
1st year of Master's degree in the civil service, specialised approach4
1st year of a management engineering's degree3,5
3rd year of a management engineering's degree4
1st "licence" in economical sciences4
2nd "licence" in company management3
1st "licence" in management sciences3,5
1st year of a "maîtrise" in economical sciences4
Master in management sciences4
Holder(s) :Bernard Jurion
Course contents : This course analyzes the activities of the public sector concerning the allocation of resources and 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, 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 : First 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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