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Public Finance 2


Aims of the course

The main objective is present public finance issues at a more advanced level. In particular, this means a rigorous presentation of the theory of optimal taxation and to present some theoretical features of the personal income tax, corporate income tax, VAT, environmental taxes, excise duties and the expenditure tax.
Further, to present some theoretical features related to private insurance and social insurance. To present efficiency and equity issues in social protection systems.
To present some theoretical foundations for the analysis of income redistribution.
To present the new GFS methodology and its definitions of public finance categories.

Course syllabus

1. Theory of optimal taxation.
2. Taxes: personal income tax, value added tax, corporate income tax, expenditure tax, excise duties.
3. Social protection.
4. Income redistribution.
5. Environmental taxes.
6. General government revenues and expenses; public deficit and public debt.

Course director(s)

  • Office Hours
  • Thursday at 10:00 in RZ-102
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