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| ECON0165-1 | Public Finance (h.d.)
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Bernard Jurion |
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| Language : | Langue française |
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| Course contents : | This course analyzes the activities of the public sector concerning the allocation of resources and the redistribution of income. 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 theory of clubs. Fiscal Federalism. Level and 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, taxation unit (individual or family), optimal direct taxation, tax effects on labour income, negative tax, personal consumption tax. Taxes on profits: objectives, effects, incidences, depreciation. Sales tax: selectivity, ad valorem taxes and per unit taxes, optimal indirect taxation. |
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| Course objective : | The aim of this course is to point out the diversity of public actions and their economic effects. |
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| Prerequisites : | Students should have followed a course in economics or in microeconomics. |
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| Organization : | Second semester. |
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| 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. |
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| Assessment : | Written and oral exam, organized in one day. |
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| Contacts : | Professor:
B. JURION, Building B31, Room 1/55 - Phone: 04/366.30.47,
e-mail: b.jurion@ulg.ac.be
Teaching assistant:
C.DELCOUR, Building B31, Room 1/57 - Phone: 04/366.30.42,
e-mail: c.delcour@ulg.ac.be |
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| Remarks : | Website of the service : www.ecopo.hec.ulg.ac.be (http://www.ecopo.hec.ulg.ac.be/) |
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