The taxation of the owner-occupied house – the “principal dwellingâ€â€“ was a recurrent central issue in the political and economic debate in Italy especially in the last 15 years. It may be useful, therefore, to address this issue, by both examining the theoretical aspects...

<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...

Two streams of economic analysis are linked together: the tax-labor supply and the true tax-perceived tax relations. Data from interviews to a sample of workers show that only 23 percent of the respondents claim that the income tax affected their overtime behavior (16 percent once the unreliable...