At the end of December the Italian Communications Authority (Agcom) unanimously approved a new regulation on copyright enforcement for on-line infringements. This Regulation, which does not imitate any previous European or US legislation, holds a specific procedure which can be used by copyright...

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent...