After presenting the principles of State financing, this course tackles the different means of financing the State while focusing on taxation and presenting its typology and various parameters. Subsequently, the economic analysis of taxation employs microeconomics to explain the impact of taxation on the economy in terms of economic efficiency and income distribution, both in partial and general equilibrium. The case of income tax is taken as a case study. Both income tax on labor and income tax on capital are analyzed. In parallel, students will work on a manual designed to make a “disputatio” on democracy. Democracy is linked to public economics. In this case, the latter gives the State legitimacy to manage citizens’ resources. Students will therefore carry out a disputatio on the subject, divided into two groups each having a different opinion.

Temps présentiel : 35 heures

Charge de travail étudiant : 20 heures

Méthode(s) d'évaluation : Examen final