<i> Uno schema per la valutazione del trattamento fiscale del risparmio pensionistico </i> (di Carlo Mazzaferro) - ABSTRACT: In this paper we present a model to measure the tax incidence on the voluntary pension saving in Italy after the 2001 reform. The model describes the current Italian fiscal law...

<i> Gli effetti redistributivi dei tributi comunali di Puglia ed Emilia Romagna</i> (di Marcello Morciano) - ABSTRACT: This analysis uses a tax/benefit microsimulation model based on the pooling of the three last Bank of Italy shiw’s (1998, 2000 and 2002) to estimate the re-distributive effects of...