approach, and science has an interest in good governance and in the ideal economic tax, understood as tax on average or normal …

English Abstract: The paper presents the effects of two revision interventions of the Italian tax and benefits system … of personal income tax (IRPEF). Using BIMic, the static microsimulation model of the Bank of Italy, the analysis shows … personal income tax - also contribute to reducing the monetary disincentives to the supply of labour both at the extensive …

delle informazioni da entrambe le parti. English abstract: This essay offers an overview of the empirical research on tax … evasion and intends to propose a solution to renew the aspect of the tax authorities through a behavioral approach: the aim is … tax compliance, i.e. getting as close as possible to taxpayers, shortening the distance and detachment from real life and …

The performance of tax receipts in Italy during the period 1978-2006 is analysed through the relationship between the … growth of revenue and the evolution of the macroeconomic framework. Series of actual tax receipts are adjusted to take … account of discretionary measures, transformed into implicit tax rates, and then broken down into the structural components. A …

structural nature. First, it examines the performance and the regulatory framework of real-estate investment funds in Italy …

Since the second half of the �90s, investment incentives channeled through the Law 488 have represented the main … 488 allows firms willing to invest in lagged areas to receive a public subsidy that covers a fraction of the investment … aims at evaluating the impact of Law 488 subsidies on firms� investment. We employ a linked dataset that matches for all …