 | |
| ECON0198-3 | Economic matters in public finance, adm publ
 |
|
| Duration : | 30h Th |
|
| Credits/ECTS : |
|
|
| Holder(s) : | Bernard Jurion |
|
| Language : | Langue française |
|
| 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, tax basis, incidences, depreciation. 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 1/55 - 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 |
|
|
| |
