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Italian abstract: Questo saggio offre una panoramica della ricerca empirica sull'evasione fiscale e intende proporre una soluzione per rinnovare l'aspetto del fisco attraverso un approccio comportamentale: l'obiettivo perseguito è promuovere l’adempimento spontaneo, attraverso...
Persistent link: https://www.econbiz.de/10013228196
income. These Einaudi's propositions deeply troubled Fasiani who still followed Einaudi's original idea that any value …
Persistent link: https://www.econbiz.de/10013063430
Persistent link: https://www.econbiz.de/10011734168
part discusses the overall budget policy. Italy is in need to support the recovery from economic crisis, however budget …
Persistent link: https://www.econbiz.de/10015218445
place, with reference to both the total level of taxation and its institutional composition by main taxes. On the contrary …, in NMS countries total fiscal pressure went down, especially in the case of the personal income tax and social … greater decentralization of the power to tax. The countercyclical role played by taxation during the economic crisis was small …
Persistent link: https://www.econbiz.de/10015222080
Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional...
Persistent link: https://www.econbiz.de/10015226410
In questo lavoro, s’intende mostrare come le decisioni adottate in materia di finanza pubblica all’indomani dell’unificazione politica dello Stato italiano, o per meglio dire del Regno d’Italia, abbiano influito negativamente sui meccanismi della produzione e della redistribuzione della...
Persistent link: https://www.econbiz.de/10015230747
Notwithstanding the repeated efforts of the European Authorities to harmonize and coordinate countries’ taxation, and … in spite of the effects of international tax competition, in 2009 EA taxation was still far from being homogeneous among … detailed overview of the existing differences, in terms of taxation, among EA Members. Secondly, it aims at examining whether …
Persistent link: https://www.econbiz.de/10015232947
We use the same methodology, that Ecofin-Oecd apply for projecting expenditure in the medium-long term, to reconstruct expenditure in the medium-long past. It is possible to compare the effective expenditure with the reconstructed one. The effective expenditure is of course influenced by policy...
Persistent link: https://www.econbiz.de/10015239382
The demographic database of Eurostat and of Us Census of Bureau are explored and the main facts are extracted and described. This paper is completely self-standing but is also part of a more general analysis dedicated to the functioning and sustainability of pay-as-you-go to finance the welfare...
Persistent link: https://www.econbiz.de/10015239465