The paper considers several approaches to the measurement of firms� tax burden in order to identify significant indicators for the banking sector. It also analyses features of tax provisions which are peculiar to the Italian system. On these bases, it looks at measures affecting the tax...

Italian Abstract: In questo scritto si commenta la pronuncia della Corte di giustizia dell’Unione europea (in seguito ‘CGUE’ o la ‘Corte’), prima sezione, del 20 gennaio 2021 relativa al caso Lexel AB (nel prosieguo ‘Lexel’). Questa sentenza è stata emessa senza le conclusioni...

The circular interplay between demography-employment-productivity-PayGo is investigated for Italy and Italian geographical repartitions. Looking forward to the mid-long run, the paper offers simulations of the burden each effective worker and each active citizen will have to bear to finance via...

The current economic crisis does and will have in future effects both on the life of the migrants and more in general on the migration flows. It is clear that the redefinition of the rules of governance will not only regard the financial markets but will also have an impact on the system of...

Migration movements registered in Europe since post World War II have resulted to be, as in the previous period of structural and permanent nature even in presence of diminishing demand of labor such as during the seventies. Following this period, the increase number influx of migrants has...

This paper considers the new concept of transit Migration using the migration movements which occur in the Mediterranean basin as a case to analyse the phenomenon. The viewpoints of both the countries where the transit migrants first arrive and sojourn and that of the countries of final...

In this paper we study the evolution of citizenship laws around the world. Our analysis is based on a dataset we compiled to document such evolution in 162 countries in the 1948-2001 period. Our econometric results can be summarized as follows. The legal tradition, as represented by the...

This work is aimed to investigate factors affecting the decision to remit and to study the motives to employ remittances for investment purposes. To contribute to the discussion on these issues, we decided to integrate the current interpretative framework with new variables which are able to...