Monetary or in-kind transfers (often granted through tax deductions) can be used as an incentive for consumers to request official receipts for goods they purchase. A novel system based on lottery tickets impressed on tax receipts has recently been introduced in China. These systems aim at...

This paper considers the problem of voting about the quantity of a public good. An experiment has been run in order to test the extent of the strategic bias that arises in the individual vote when the social choice rule is to select the mean of the quantities voted for; conflicting theoretical...

Gatekeepers have an increasing role in taxation and regulation. While burdening them with legal liability for misconducts that benefit those who resort to their services actually discourages wrongdoings — as will be clarified in the paper — an alienation effect can...

Since 2005 all Roman Pope's teaching is copyrighted. As the tenet of the Catholic Church is that of spreading the faith and teaching all the people, this seems at odds with any restriction of access. The Catholic Church, however, does not represent an exception, since the copyright is applied...

Comunicazione per il CONVEGNO DI STUDI "La riforma sociale (1894-1935) nel sistema politico, sociale e politico-economico italiano e internazionale, Torino, 30-31 marzo 2001, Fondazione Luigi Einaudi; Dipartimento di Studi politici, Università di Torino, Dipartimento Polis,...

The Studi di Settore are used by the Italian tax administration to calculate reference revenue levels for small businesses. Recently new rules have been introduced in order to render the Studi di Settore more efficient in producing realistic estimates, with the aim of reducing the "legalized...

This paper provides a simple model, based on expected utility theory, for rationalizing taxpayer's reaction to an unexpected amnesty offer. The model is estimated through a deterministic approach, with reference to data pertaining to the 1991 and 1994 Italian tax amnesties. Results seem sound...