This article analyzes the relationship between the mix of cash transfers and in-kind goods provided by local governments and the local population size and individual preferences. On theoretical grounds, the traditional theory of fiscal federalism and recent contributions on both the local...

This paper aims at analysing the population size of local jurisdictions with respect to the characteristics of the goods they provide to their citizens. The economic analysis on the size of government units is mainly founded on the classical fiscal federalism literature (Tiebout, 1956; Buchanan, 1965;...

In Italy, the Regular Grant is the most important subsidy to private cultural institutions. Since 1996, law 534/96 has regulated its provision. This law greatly improves on the previous legislation, as it redefines the prerequisites to become a recipient and specifies performance indicators to...

Two streams of economic analysis are linked together: the tax-labor supply and the true tax-perceived tax relations. Data from interviews to a sample of workers show that only 23 percent of the respondents claim that the income tax affected their overtime behavior (16 percent once the unreliable...

Many non-profit organizations engage in bothcharitable and purely commercial activities, whereprofits from the latter are used to finance theformer. Should business income be tax-exempted becauseof its cross-subsidization function? The effects ofexemption on the product mix are analysed, using...

Many non-profit organizations engage in both charitable and purely commercial activities, where profits from the latter are used to finance the former. Should business income be tax-exempted because of its cross-subsidization function? The effects of exemption on the product mix are analysed,...

The proper size of local jurisdictions is one of the problems the economic theory of fiscal federalism deals with. On theoretical grounds, the economic literature identifies the benefits and costs of larger vs. smaller jurisdictions mainly in economies of scale and differences in population...

The taxation of the owner-occupied house – the “principal dwellingâ€â€“ was a recurrent central issue in the political and economic debate in Italy especially in the last 15 years. It may be useful, therefore, to address this issue, by both examining the theoretical aspects...

<em>Incentivi fiscali agli investimenti in R&S: una proposta per l'Italia</em> (di Bruno Bises, Gianluca Laganà) - ABSTRACT: Due to its low level of business expenditure on R&D (berd), Italy is urged to adopt fiscal incentives to R&D, like most oecd countries. This paper proposes the introduction of a...