This study investigates the dynamics of healthcare mobility in Italy, where citizens have the freedom to access medical treatment across regions. More than half a million patients, primarily from the Southern regions, engage in healthcare mobility, resulting in a total inter-regional transfer of...

Tax expenditures are tax relief measures targeted at some socially desirable activities or specific groups of taxpayers. This paper reviews issues related to tax expenditures in the EU and presents some stylised facts related to tax expenditures in personal income taxation (PIT), value-added...