Llicenciatura en Dret (3311)
Llicenciatura en Administració i Direcció d'Empreses (3323)

Finançament del Sector Públic(11860) 

Tema 1. Analysis of taxation in partial equilibrium

1.1. Household: Labor supply, savings.

1.2. Firms: cost of capital, investment.

Tema 2. Analysis of taxation in general equilibrium

2.1. The Harberger model: analysis.

2.2. Modification and numerical results.

Tema 3. Reform of the IRPF in Spain

3.1. Elements of the theory of optimal taxation.

3.2. Evaluation of tax systems.

3.3. Evaluation of reform proposals for the IRPF.

Tema 4. Public debt in overlapping generation economies

4.1. The neoclassical OLG model; stationary states.

4.2. Public debt and the stock of capital.

4.3. Bequests and Ricardian Equivalence: theory.

4.4. Empirical evidence on Ricardian Equivalence.

Tema 5. Social security (pension systems)

5.1. Effects of funded and unfunded social security in OLG models

5.2. Social security and bequests.

5.3. Social security with uncertain lifetimes.

Tema 6. The crisis of unfunded social security systems

6.1. The demographic evolution in Spain.

6.2. The financial situation of the Spanish social security system.

6.3. Proposals to modify the social security systems.

6.4. Transition problems from an unfunded to a funded system.

Bibliografia

ATKINSON, A. B.; STIGLITZ, J. E. Lectures on Public Economics. Londres: McGraw Hill, 1980.

MYLES, G. D. Public Economics. Cambridge: Cambridge University Press, 1995.