We study individual contributions in a repeated linear public good experiment in which, in each period, subjects are required to contribute a minimum amount and face a certain probability of being audited. Audited subjects who contribute less than the required amount are convicted to pay the...

Between 1995 and 1999, Italy experienced three episodes of fiscal reform during which different categories of non-debt tax shields were introduced, including a classical investment tax credit, a system of dual income taxation, and an investment tax credit restricted to equity financed...

We study individual behaviour in a repeated linear public good experiment in which, in each period, subjects are required to contribute a minimum level and face a certain probability to be audited. Audited subjects who contribute less than the minimum level are convicted to pay the difference...

Is there a trade-off between people's preference for income equality and income mobility? Testing for the existence of such a trade-off is difficult because mobility is a multifaceted concept. We analyse results from a questionnaire experiment based on simple precise concepts of income...

We analyze the evolution of the relationship between tax and financial reporting in Italy after the mandatory introduction of International Financial Reporting Standards (IFRS) in 2005. Italy represents an interesting case study among European countries, with domestic generally accepted...

This paper is part of a wider research concerning taxation systems an reforms carried on ar the Departemnt of Pubic economics of the Uiversity of Pavia -I taly. These country studies refer to Argentina, Brazil, Chile, Costa Rica, Colombia, Mexico, Paraguay and Uruguay and are due to eminent...

We use data from the Bank of Italy's 2000 Survey of House hold Income and Wealth (SHIW) to analyse the empirical relationship between Italian female labour market participation and intergenerational family links. The paper focuses in particular on the twofold care-demanding and care-giving role...

This paper analyzes the evolution of the relationship between tax and financial reporting in Italy after the mandatory introduction of IFRS for listed companies in 2005. In order to assess this link we will use the methodology developed by Lamb et al. (1998). Italy represents an interesting case...

The two papers give a full analysis of Latin American taxaton since 1990 up to day. One paper deals with counry cases. Those examinated regard Argentina, Brazil, Chile, Colombia, Costarica, Mexico, Paraguay and Uruguay. For each country tax trends are examinated, starting by 1990 or before. Then...