As an answer to soaring oil prices, stabilization mechanisms based on specific taxes, such as the French Tipp flottante, have been discussed and introduced in some countries in early 2000s, but then soon abandoned. Our contribution aims at analysing the excise pass-through and the cost shifting...

ABSTRACT This paper aims to assess the impact on citizens' well‐being of fiscal discipline imposed by the central government on subnational governments. Because healthcare policies involve strategic interactions between different layers of governments in many different countries, we focus on a...

This study provides an answer to the question of how much cash deposited via a financial institution can be traced back to criminal activities, by developing a new approach to measure money laundering and proposing an application to Italy. We define a model of cash in‐flows on current accounts...

type="main" <p>We contribute to the debate on how to assess the size of the underground (or shadow) economy by proposing a reinterpretation of the traditional Currency Demand Approach (CDA) à la Tanzi. In particular, we introduce three main innovations. First, we take a direct measure of the value...</p>

All over the world, recent legislative reforms share the goal of increasing fiscal autonomy of lower tiers of governments. The aim of this policy is to reduce vertical fiscal imbalance (VFI) and enhance the efficiency in the provision of public services, via increased accountability of local...

Payment services, cash withdrawals and estimate of the shadow economy: an inquiry on the Italian case - Abstract This paper contributes to the debate on the assessment of the size of the shadow economy within the Currency Demand Approach (CDA), answering to the following question: are the...

This study contributes to the debate on estimating the size of underground economy, by proposing a reinterpretation of the Currency Demand Approach (CDA). Three main innovations are introduced. First, a direct measure of cash transactions is taken as dependent variable in the money demand...

This study contributes to the debate on estimating the size of underground economy, by proposing a reinterpretation of the Currency Demand Approach (CDA). Three main innovations are introduced. First, a direct measure of cash transactions is taken as dependent variable in the money demand...

In this paper we develop the first (static) microsimulation model aimed at studying the distributive impact of housing taxation on Italian households. We use as input data those provided by the Bank of Italy from its Survey on Households Income and Wealth, and discuss specific problems arising...

Does the organisation of healthcare systems affect health outcomes in a pandemic situation? To answer this question, we analysed the effects of the Covid-19 pandemic by focusing on mortality rate outcomes and exploited the heterogeneity of the healthcare organisational models among Italian...