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...

We conduct a laboratory experiment to investigate the factors determining travel mode choice. Two different scenarios are considered. In the first scenario, subjects have to decide whether to commute by car or by metro. Metro costs are fixed, while car costs are uncertain and determined by the...

Chapter 1. Effects of energy price shocks on Germany's economy and private households -- Chapter 2. Demographic shifts, household energy needs and vulnerability -- Chapter 3. Energy poverty and health pathologies: an empirical study on the French Case -- Chapter 4. Vulnerability to motor fuel...

The potential implications of using the family as opposed to the individual as the unit of taxation are not clear. This applies both to work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform of Italian income taxation both on labour supply...