- Offerta formativa A.A. 2018/2019
- Bachelor's Degree in DIGITAL MANAGEMENT
- PUBLIC POLICY AND THE DIGITAL ECONOMY
PUBLIC POLICY AND THE DIGITAL ECONOMY
- Teaching in italian
- PUBLIC POLICY AND THE DIGITAL ECONOMY
- Teaching
- PUBLIC POLICY AND THE DIGITAL ECONOMY
- Subject area
- SECS-P/03
- Reference degree course
- DIGITAL MANAGEMENT
- Course type
- Bachelor's Degree
- Credits
- 6.0
- Teaching hours
- Frontal Hours: 36.0
- Academic year
- 2018/2019
- Year taught
- 2020/2021
- Course year
- 3
- Language
- ENGLISH
- Curriculum
- ECONOMICO
- Reference professor for teaching
- ARACHI Giampaolo
- Location
- Lecce
Teaching description
Principles of economics
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. I
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 (this may change due to Covid restrictions)
Platform Competition
- Competition & Switching Costs
- Network Externalities.
- Pricing in Two Sides Markets.
Intellectual Property Rights
- Patents, copyrights, and trademarks
- R&D races
- Empirical tools related to IP
- Litigation cases
Taxe and the digital economy
- Basic principles of international tax law
- Transfer pricing
- International tax avodance
- Unilateral and coordinated tax reforms
There is no textbook. Lecture notes will be provided through formazioneonline.unisalento.it
Semester
First Semester (dal 14/09/2020 al 31/12/2020)
Exam type
Compulsory
Type of assessment
Oral - Final grade
Course timetable
https://easyroom.unisalento.it/Orario