The aim of this essay is to analyse the evolution of the tax design for corporate taxation in Italy with specific reference to most recent reforms. A micro-simulation model applied to a large sample of Italian companies is built to estimate the effects of the introduction of the ACE in 2012. The...

The Italian Budget Law for the year 2008 introduces a business tax reform, which is inspired to an analogous reform established in Germany in the same year, with the aim of making the corporate taxation system more attractive for capital flows and capable of enhancing firms’ investment...

This book provides rigorous analysis of the wide range of questions surrounding the role of international institutions in governing global business, especially multinational enterprises (MNEs). The analysis, both theoretical and empirical, focuses on the corporate governance of MNEs and to what...

. This study applies experimental methods to analyze travel mode choice. Two different scenarios are considered. In the first scenario, subjects have to decide whether to commute by car or by metro. Metro costs are fixed, while car costs are uncertain and determined by the joint effect of casual...

Chapter 1. Effects of energy price shocks on Germany's economy and private households -- Chapter 2. Demographic shifts, household energy needs and vulnerability -- Chapter 3. Energy poverty and health pathologies: an empirical study on the French Case -- Chapter 4. Vulnerability to motor fuel...

In this study, we provide evidence that parents' beliefs about the value of math, in terms of successful employment, have a positive impact on children's math scores. This result is robust to the reverse causality issue that characterizes the relationship between parental attitude and children's...

We investigate the role of individual labor income as moderator of the parental subjective well-being trajectories around the first childbirth. By analyzing the German Socioeconomic Panel Survey data, we find that high-income parents enjoy their first child less than low-income ones. In a low...

We find a positive relationship between math attitude and students' math scores using data obtained from PISA 2012 and a 2SLS model. Math attitude is approximated by three subjective measures: parental attitude and student instrumental motivation, which assess beliefs about math importance for...