The purpose of this paper is to provide a quantitative analysis of the use of tax breaks to encourage voluntary donations in favour of non profit organizations in Italy. In the first part, after an overview of the economic motivations and the role of tax relief in the context of voluntary...

This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the “BIICS” countries). The paper highlights the key features of the taxation of labour income in these countries, and then uses this information to model the...

South and East Asia are a particularly fast developing world economic areas, and are becoming increasingly more economically integrated. These countries, however, are not homogenous, and are lacking in any supra - national Authority. The total fiscal pressure of South and East Asian countries...

The aim of the paper is to review the economic theory of tax assignment across levels of government and the international experience in the use of direct taxes – personal income taxes and taxes on profits and on business value added – for fiscal decentralization. We highlight that as for...

The paper discusses the main aspects of taxation in South and East Asia. Particolar attention is given to the main issues which emerge from the tax systems of China, India, Japan, Malysia, South Korea and Thailand

<i> Le agevolazioni fiscali riservate alle società di nuova quotazione: una stima degli effetti di impatto </i> (di Luca Gandullia e Stefano Paleari) - ABSTRACT: This paper aims at analyzing the effects of tax incentives on Italian newly listed firms. We take into account the period between 1995 and...

Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. While the financial and fiscal crisis revived interest towards this form of taxation, this paper...

Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...

Over the last few years concern for income inequality in Europe has increased remarkably. In this context, taxation is an important redistributive instrument, and we investigate the redistributive role of direct taxes. We focus on the EU-15 countries and the evolution over the period 1998-2008,...

Over the last few years concern for income inequality in European countries has increased remarkably. In this context, taxation is an important redistributive instrument and we investigate the redistributive role of direct taxes. We focus on the EU-15 countries and the evolution over the period...