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 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 questa nota vengono presentati i risultati relativi all’analisi dell’impatto dell’evasione fiscale sulla diseguaglianza nella distribuzione dei redditi in Italia. L’analisi ha preso in considerazione i dati disponibili dal World Inequality Database (WID) per il...

In this paper we use data from the Bank of Italy�s Survey on Household Income and Wealth (SHIW) to study what Italian households think of tax evasion, and to estimate their propensity to evade taxes. This propensity turns out to be larger for the self-employed than for employees; within the...

The aim of this paper is to explore the use of administrative data to study the choices of firms relating to the utilization of regular and irregular workers. The data are collected by the INPS (National Social Security Administration) during inspection activity aimed to catch irregular workers...