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Riassunto scienza delle finanze
Course: Scienza delle finanze (B000211)
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Students shared 66 documents in this course
University: Università degli Studi di Firenze
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1
Capitolo 1
Introduzione
La scienza delle finanze si occupa delle politiche tributarie e di spesa pubblica adottate dallo Stato, e dei loro
effetti sull'allocazione delle risorse e sulla distribuzione del reddito.
• Secondo la concezione organicistica, gli individui hanno valore solo in quanto contribuiscono alla
realizzazione degli obiettivi della collettività, che sono fissati dallo Stato.
• Secondo la concezione meccanicistica, lo Stato é un artificio creato con il solo scopo di consentire la
realizzazione degli obiettivi individuali. All'interno di tale tradizione, vi sono posizioni opposte: gli
aderenti al pensiero liberale credono che lo Stato debba avere poteri estremamente limitati; secondo gli
aderenti al pensiero socialdemocratico, per garantire il bene degli individui è necessario l'intervento
pubblico.
La concezione di Stato è cambiato nel corso del tempo ed è strettamente collegata con altri aspetti (religiosi,
politici...) che caratterizzano le culture dei singoli paesi e di intere aree geografiche.
Nello studio della finanza pubblica si è soliti distinguere tra:
• analisi positiva, che ha come obiettivo quello di individuare i nessi causali tra le variabili economiche e di
rispondere a quesiti di tipo - qual è l'effetto di una riduzione dell'importo sul reddito da lavoro, sul l'offerta
di lavoro? - .
• analisi normativa, che cerca di fornire indicazioni circa le relazioni tra strumenti specifici, come la
tassazione del reddito, e possibili obiettivi, come una certa distribuzione del reddito.
Capitolo 2
Gli strumenti dell'analisi positiva
Uno degli obiettivi della finanza pubblica é stimare in che modo diverse politiche incidono sul
comportamento degli individui: questo viene raggiunto attraverso l'analisi positiva.
La teoria economica fornisce una struttura per riflettere sui singoli fattori che potrebbero influenzare il
comportamento di interesse e aiuta a elaborare delle ipotesi testabili attraverso la ricerca empirica.
Un'importante finalità del lavoro empirico é stimare la relazione causale fra una politica e un tipo di
comportamento.
Per dedurre una relazione causale fra un programma e un risultato, devono verificarsi tre condizioni:
1. Il programma deve precedere il risultato;
2. Programma è risultato devono essere correlati;
3. Devono essere eliminate altre spiegazioni della correlazione osservata.
Gli studi sperimentali assegnano in modo casuale i soggetti ad un gruppo sperimentale o di controllo.
L'assegnazione casuale riduce la probabilità che fattori esterni portino il ricercatore a confondere la
correlazione con la causalità. Tali studi offrono un modo attendibile per valutare l'impatto dei programmi di
Governo, ma non sono infallibili.
Dal momento che risulta difficile condurre degli studi sperimentali, gli economisti analizzano i dati ottenuti
dai comportamenti economici, studiando come si sono effettivamente comportati nel tempo: l'econometria é
lo studio di tecniche statistiche per stimare relazioni causali.
Importante strumento é l'analisi di regressione, che stima la relazione fra due variabili mantenendo costanti
gli altri fattori.
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