Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...

This paper provides evidence of a consistent gap in the value of cultural goods exported from Italy and the value declared by its trading partners in official trade statistics for the period 1994-2021 and discusses it in the context of the literature on illicit trafficking in cultural property,...

Using administrative DVLA data matched with micro-data from Understanding Society the UK Household Longitudinal Study we estimate income-related inequalities in ownership of vehicles with a set of safety features and we apply a regression-based decomposition method for rank-dependent inequality...

Governments worldwide are increasingly concerned about the booming CBD (cannabidiol) products. However, little is known about the impact of their liberalization. We study a unique case of unintended liberalization of a CBD-based product (light cannabis) that occurred in Italy in 2017. Using...

How do people balance health/wealth concerns during a pandemic? And, how does the communication of this trade-off affect individual preferences? We address these questions using a field experiment involving around 2000 students enrolled in a large university in Italy. We design four treatments...

Do health warnings change consumer behaviour? And for how long? We address these questions by studying the effects of the 2015 WHO's warning about the carcinogenic effect of red meat consumption. We use high-frequency data and implement a difference-in-difference-in-differences model which...

Using nine waves of data from Understanding Society (UKHLS), we study the expansion of higher education in the UK, since the landmark Robbins Report in 1963, and its consequences for levels of and inequalities in household income, physical and mental health. We estimate fixed effects models...