The aim of this essay is to analyse the evolution of the tax design for corporate taxation in Italy with specific reference to most recent reforms. A micro-simulation model applied to a large sample of Italian companies is built to estimate the effects of the introduction of the ACE in 2012. The...

The Italian Budget Law for the year 2008 introduces a business tax reform, which is inspired to an analogous reform established in Germany in the same year, with the aim of making the corporate taxation system more attractive for capital flows and capable of enhancing firms’ investment...

The reaction of energy demand to price changes is a key policy issue as it describes the economy's reaction to changes in market conditions or to policy interventions. The issue is even more important for the Italian economy, highly exposed to energy price changes, given its almost complete...

In Italy taxation on incomes in the agricultural sector is based mainly on a cadastral criterion introduced over two centuries ago. Special treatment for incomes in this sector is common to many developed countries, although the tax bases are periodically revised. In Italy average cadastral...

A recent book by McLure analyses Italian economic thought in the early 20th century with breference to the school of fiscal sociology, consisting of a number of Italian economists who shared the views of Vilfredo Pareto on public finance. These Italian economists sought ways to explain choices...

The ratios of taxes and public expenditures, in the various Italian regions, to local Gdp changed substantially during the last century. One century ago the excess of expenditure over taxes was typical of non rural Regions (located in both North and South Italy); now that excess is typical of...

In this paper we investigate the Italian regulation on local government budget related to the European fiscal rules (the so-called Domestic Stability Pact), the Constitutional golden rule, and the pre-existing ceilings on new borrowing, with the intent to study the overall effect on local debt...

This book provides rigorous analysis of the wide range of questions surrounding the role of international institutions in governing global business, especially multinational enterprises (MNEs). The analysis, both theoretical and empirical, focuses on the corporate governance of MNEs and to what...

This paper reports on a laboratory study that examined the influence of experimenter bias in the investment game. Specifically we explored the effect of changing the gender of the experimenter and compared it with the double blind treatment. Our findings show that the presence of a female...

This paper analyses gender differences in the trust game. Our experiment implements the triadic design proposed by Cox (2004) to discriminate between transfers resulting from trust or trustworthiness and transfers resulting from altruistic preferences. We observe that women exhibit a higher...