Cosciani’s aim is the study of the economic reasons, forms and repercussions onto the market of state intervention. Starting from the insufficiency of economic freedom in maximizing social welfare, budgetary policy is considered to substitute public choices for market decisions: coercion...

This paper analyses the scientific and institutional debate on fiscal federalism that took place in Italy in the period between the early Seventies and the early Nineties, when the traditional approach was confronted with the new public choice one, in the context of the changing views on the...

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,...

We study the problem of optimal inheritance and capital income taxation in an economy with migration. We find that, contrary to previous studies on OLG models, even if the utility function is assumed to be homothetic and separable in consumption and leisure, a non-zero tax result emerges...

The Danish fiscal consolidation of the early 1980s has received much scholarly attention because it was followed by an expansion of demand and output. The expansion of private consumption so far has been attributed to the expectations of future lower tax burdens. This article analyzes the...