Beginning with the 1990’s, the gaming services sector has undergone several changes that have induced governments to review gambling taxes. We examine the economic rationale behind actual and prospected reforms, comparing different tax instruments with respect to their incidence.

The gaming sector has recently been characterized by a process of liberalization and technological innovation, which has increased the number of available products and operators, thus increasing the degree of market competition. On the fiscal side, the effect of these changes has been the...

We analyze differences in gambling motivations for skill and luck gamblers on the basis of a questionnaire distributed to a sample of university students. We find that the probability of playing skill rather than luck games is positively correlated to being a male, to the socialization motive...

In recent years there has been a substantial increase in the Italian gambling market and we have witnessed major changes in the taxation and regulation of gambling, as well as the introduction of new technological supports (e.g. the internet, mobile and fixed telephony, dedicated TV channels,...

Economic literature on organizations (Milgrom, 1998; Milgrom and Roberts 1992, 2009) points out that when distributive policies are discretionary realized within firms by managers, the agents working in the organization will undertake "influence activities" with possible negative effects on firm's...

Il contributo affronta il tema del ricorso alle c.d. clausole di salvaguardia a tutela degli equilibri di finanza pubblica. L’istituto della clausola di salvaguardia è stato introdotto nel nostro ordinamento dall’articolo 17 della nuova legge sulla contabilità pubblica e la finanza...

In this work we analyse the issue of optimal taxation and of policy changes in an endogenous growth model driven by public expenditure, in the presence of endogenous fertility and labour supply. While normative analysis confirms the Chamley-Judd result of zero capital income tax, positive...

This report examines the structure of optimal commodity tax rates in a many-person many-goods static computational model using segmented LES utility. One of the major findings is that with non-linear Engel curves and linear income tax, optimal commodity tax rates tend to be progressive and...

In this paper we investigate the relationship between economic and population growth in an endogenous growth model driven by human capital accumulation à la Lucas (1988). Since we allow for endogenous population growth, we adopt the population criterion Relative Critical Level Utilitarianism...