We study individual contributions in a repeated linear public good experiment in which, in each period, subjects are required to contribute a minimum amount and face a certain probability of being audited. Audited subjects who contribute less than the required amount are convicted to pay the...

Between 1995 and 1999, Italy experienced three episodes of fiscal reform during which different categories of non-debt tax shields were introduced, including a classical investment tax credit, a system of dual income taxation, and an investment tax credit restricted to equity financed...

We analyze the evolution of the relationship between tax and financial reporting in Italy after the mandatory introduction of International Financial Reporting Standards (IFRS) in 2005. Italy represents an interesting case study among European countries, with domestic generally accepted...

We use data from the Bank of Italy's 2000 Survey of House hold Income and Wealth (SHIW) to analyse the empirical relationship between Italian female labour market participation and intergenerational family links. The paper focuses in particular on the twofold care-demanding and care-giving role...

<i> Gli effetti della riforma fiscale sui bilanci delle imprese manifatturiere </i> (di Giovanna Gavana, Antonio Majocchi e Anna Marenzi) - ABSTRACT: The fiscal reform on business income, recently approved by the Italian authorities, has deeply modified the whole system of taxation. Two new taxes:...