Principles of microeconomics

This course aims at introducing the students with the main regulatory and taxation issues relate to the digital economy. A central question throughout the different topics will be whether business practices and contracts in a “digital economy” may depart from efficient behavior, and in which cases they may be beneficial or detrimental to society. Real cases which are specific to digital markets will also be analyzed.

Globalisation and digitalisation, together with concerns over corporate tax avoidance, have sparked an international debate about whether tax rules are fit for purpose. The issue of taxing the digital economy figures ever more prominently on policy agendas around the world, while the OECD is striving to reach international consensus on the matter. This course will introduce to the the key points in the debate and analyse the principles for effective and efficient taxation in the digital age.

Knowledge and understanding

Students will be able to understand the the main regulatory and taxation issues relate to the digital economy.

Applying-knowledge and understanding

They will be able to understand the key issues in the international debate about whether tax rules are fit for purpose and to analyse the principles for effective and efficient taxation in the digital age.

Making judgments

They will be able to assess whether business practices and contracts in a “digital economy” depart from efficient behavior, and in which cases they may be beneficial or detrimental to society.

Communication skills

Students will be able to communicate their conclusions and the knowledge and the ultimate reasons that sustain them to both, specialized and non-specialized publics in a clear and unambiguous way.

Learning skills

Students will develop the learning skills that allow them to continue studying in a way that will be largely self-directed or autonomous.

Traditional lectures

Written exam at the end of the course.

Attending students will also be able to benefit from some supplementary activities carried out in the classroom in which the active contribution of each student will be part of the overall assessment.

The aim of the exam is to ascertain the student's degree of knowledge on both empirical and theoretical aspects of the discipline. In particular, following the Dublin descriptors, the exam will assess the degree of assimilation of the contents of the discipline, the ability to make the appropriate connections between the various topics covered, the ability to express the required topics clearly and comprehensively, to apply the knowledge, autonomy of judgment, communication skills and learning skills.

"The student disabled and/or with SDL (specific disorders of learning), who intends to take advantage of an individualized intervention for the conduct of the exam must contact the Disability Integration office of the University of Salento at the address:

paola.martino@unisalento.it

https://www.economia.unisalento.it/536

- The determinants of public policy in the digital age
Winer, Stanley and Ferris, J. Stephen, (2022), Political Competition and the Study of Public Economics, Cambridge University Press.Compulsory reading: Thinking Generally about Economic and Political Competition (paragraph(s) 2 - all); Electoral Competition and Economic Welfare (paragraphs 3 to 3.2.1); What Can Go Wrong? (paragraphs 4 to 4.2 and 4.3.2);

- Internet, electoral campaigns, and public finance: Council of Europe Study (2018). Available on Elearning.
Technology and Democracy

- European Commission (2020), “Technology and Democracy”. Available on Elearning.
 

Most of the course material is available on the Elearning platform. Student can request the access key from the teacher.

There is no textbook. Lecture notes and class materials will be posted online