Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional...

The recent economic crisis and taxation in the advanced countries - especially in the European nations - are linked in several ways. The tax systems may have exacerbated the crisis, and this raises the question of the need for a better system of taxation in certain economic sectors, especially...

EU15 and Switzerland are two examples of high and, respectively, low taxation in Europe. It is then interesting to compare the trends that have characterized - in these two different situations - the tax burden, both total and disaggregated. Therefore the first part of the paper discusses the...

In a recent edition of Perspectives on Politics, Larry Bartels examines the high levels of support for tax cuts signed into law by President Bush in 2001. In so doing, he characterizes the opinions of “ordinary people” as lacking “a moral basis” and as being based on “simple-minded and...

Congestion charges pose a policy dilemma due to the balance that must be made between the management of a quasi public good along with the correction of negative externalities against the needs of economic, demographic, and urban growth along with citizen acceptance. The literature provides...

In 1984 and 2000, significant changes were made to the tax treatment of employee stock options in Canada. Although designed to increase the use of stock options as a compensation vehicle (1984) and decease the loss of knowledge workers (2000), we argue that these tax changes were largely...

The scope of this paper is to demonstrate that only in case of unilateral accident a party will take efficient level of activity. In all cases of bilateral accidents there will be aòwaus a party that will take a too high level of activity. But the reason that I try to demonstrate in this work...

Simulated marginal tax rates involve complex calculations of simulating future (uncertain) incomes and mimicking corporate tax code. This paper develops two algorithms to calculate simulated marginal tax rate. The codes have been developed to forecast future taxable income of Indian companies...

Italian inheritance law based on the Roman law of succession including legitimate succession and testamentary succession. The importance of drafting an Italian will and the legal requirements according to Italian Law.

In accordance with the provisions of Title VI regarding VAT from the Fiscal Code, the suppliers and the beneficiaries of certain goods delivery or services registered with VAT aims, are obliged to apply simplification measures also called “reverse taxation”. The supplier is obliged to write...