Δημόσια Οικονομική

The scope and rationale of public sector economics. Taxation and the household. Taxation and the firm. Optimal tax theory and the structure of direct and indirect taxation. Tax incidence and the distribution of tax burden. The determinants and effects of public expenditure. Public sector pricing and the provision of public goods. The social security system. Simulation and evaluation of tax-benefit systems. The tax system in Greece and comparison with other countries. The course includes extensive teaching of modern public choice school, the contractarian and constitutional approach of the state, the new institutional economic analysis of the structure of public sector, privatization, deregulation and outsourcing.