This paper deals with the subject of third-party punishment. The paper compares, by means of an economic experiment, punishment by a third party (Stand-Alone case) with punishment by third parties (In-Group environment). This deliberate introduction of a second potential punisher is neither...

Gatekeepers have an increasing role in taxation and regulation. While burdening them with legal liability for misconducts that benefit those who resort to their services actually discourages wrongdoings — as will be clarified in the paper — an alienation effect can...

The Studi di Settore are used by the Italian tax administration to calculate reference revenue levels for small businesses. Recently new rules have been introduced in order to render the Studi di Settore more efficient in producing realistic estimates, with the aim of reducing the "legalized...

Indice: 1. Il mandato europeo di repressione penale del negazionismo. 2. La presenza del passato nella legislazione penale tedesca fino allo Historikerstreit. 3. L'apparente Sonderweg antinegazionista della Germania riunificata. 4. Una comparazione diacronica doverosa: il reato di Greuelhetze...

Under a cutoff policy, taxpayers can either report income as usual and run the risk of being audited, or report a "cutoff" income and hence pay a threshold tax that guarantees not being audited. Whereas the mainstream literature in this field assumes risk neutrality of taxpayers - with some...

In this paper we model taxpayer participation in an unanticipated tax amnesty which can be entered by paying a fixed amount. Taxpayers are characterized by a Constant Relative Risk Aversion (CRRA) utility function and differ in relative risk aversion coefficient and in income. With minor changes...

L'articolo esamina la corruzione amministrativa in una burocrazia strutturata con funzionari a giurisdizioni sovrapposte. L'analisi viene condotta ricorrendo a modelli della domanda e dell'offerta delle prestazioni fornite dai funzionari dietro versamento di tangenti. La diffusione della...

Monetary or in-kind transfers can be used as an incentive for consumers to request o.cial receipts for goods they purchase. A novel system of in-kind transfers in the form of lottery tickets has recently been introduced in China. Price subsidies (often granted through tax deductions or refunds)...

In this paper we examine the possibility of earmarking inheritance taxes to the financing of a transfer to the poor, aimed at reducing the payoff from small crime and at fostering the fulfillment of basic social responsibilities. A simple model of a society in which there are two types of agents...