Once teaching has been completed, the student will be able to understand the impact of taxation and public expenditure on the economy, both at the national and at the local level. In particular, the student will be able to identifiy the main types of taxes and fees/user charges at the national, regional and local level, as well as the various manifestations of public expenditure at the aforementioned levels; to assess the arguments for and against assigning the responsibility of a specific tax or public expenditure item to a specific government level; to under how taxation and public expenditure at the various levels impact on the behaviour of economic agents.