<em>Incentivi fiscali agli investimenti in R&S: una proposta per l'Italia</em> (di Bruno Bises, Gianluca Laganà) - ABSTRACT: Due to its low level of business expenditure on R&D (berd), Italy is urged to adopt fiscal incentives to R&D, like most oecd countries. This paper proposes the introduction of a...

Many non-profit organizations engage in bothcharitable and purely commercial activities, whereprofits from the latter are used to finance theformer. Should business income be tax-exempted becauseof its cross-subsidization function? The effects ofexemption on the product mix are analysed, using...

This article analyzes the relationship between the mix of cash transfers and in-kind goods provided by local governments and the local population size and individual preferences. On theoretical grounds, the traditional theory of fiscal federalism and recent contributions on both the local...

The proper size of local jurisdictions is one of the problems the economic theory of fiscal federalism deals with. On theoretical grounds, the economic literature identifies the benefits and costs of larger vs. smaller jurisdictions mainly in economies of scale and differences in population...

In Italy, the Regular Grant is the most important subsidy to private cultural institutions. Since 1996, law 534/96 has regulated its provision. This law greatly improves on the previous legislation, as it redefines the prerequisites to become a recipient and specifies performance indicators to...