Suchergebnisse

L'elevato livello del prelievo tributario nei diversi paesi industrializzati ha stimolato, negli anni più recenti, una rinnovata attenzione per il contenuto di efficienza e di equità, nonché per la trasparenza e il grado di semplicità dei sistemi tributari vigenti.

This research is part of a broader study on fiscal an financial investment incentives. This paper investigates the potential distotions of investment and saving decisions induced by the taxation of income from capital and by investment incentives in the Italian economy.

Negli anni più recenti si è assistito, in tutti i paesi industrializzati, ad un rinnovato interesse per le politiche pubbliche indirizzate ad incentivare l'accumulazione di capitale da parte delle imprese.

Negli anni più recenti si è assistito, in tutti i paesi industrializzati, ad un rinnovato interesse per le politiche pubbliche indirizzate ad incentivare l'accumulazione di capitale da parte delle imprese.

The paper has three aims. First, it presents the specific forward-looking methodology applied in the quantitative analysis undertaken in the Commission study, and discusses how it is able to overcome some of the most important limitations of the traditional King Fullerton approach. Second, it compares the results obtained by two different indicators, the traditional effective marginal tax rate and the effective average tax rate, the latter being particularly important to explain location decisions of multinational companies. Third, it discusses the usefulness of these indicators for policy makers, by summarising the overall results of the Commission study and their policy implications. All in all, these results show that the EU tax systems are very far from representing a level playing field for both domestic and international firms and that the size of the observed disparities in effective tax rates between Member States are mainly due to the differences in statutory tax rates. The picture arising from the quantitative analysis seems to point out the urgent need for a greater co-ordination in the EU, with a view to reducing the existing distortions and contributing to other important EU objectives.

The increasing political concern for fiscal competition across European countries has induced Italy to implement a wide-ranging reform of capital income and business taxation. We describe the reform, discuss its links with other relevant international experiences and reform proposals, and assess its chances of reaching its declared targets. Our results suggest that the reform has been successful in closing the gap between the tax treatment of different assets and different sources of finance. Its effect on the overall cost of capital, and therefore on the demand for capital, and therefore on the demand for capital, is more uncertain however, and largely depends on the financial choices available to companies.

The aim of this paper is twofold. First, we measure the relationship between fiscal variables and companies debt choices in Italy using a dynamic representation of the modified pecking order model, where both trade-off and pecking order theories are nested. Second, our estimation results are used, jointly with some tax simulations undertaken with a company microsimulation tax-model (MATÍS), to assess the effects on leverage of two recent tax reforms in Italy since 1996. Main results suggest that: (a) fiscal effects are significant and robust explanations of firms' financial behaviour; (b) the reforms analysed are able to induce similar reductions in firms' leverage, when compared with the situation prevailing in 1996. However, the routes through which this occurs are different (relative price in the first case, cash flow in the second), tracing some important differences in the overall evaluation of the two reforms.

In the recent years the application of strategies, procedures and tools to evaluate the research have become subject of interest and their application is currently matter of discussion. The assessment exercises are regulated at national level and are carried out in different European countries such as France, United Kingdom and The Netherlands. In Italy the first research assessment exercise has been legislated in 2003 and entrusted to a specific Committee named Comitato di Indirizzo per la Valutazione della Ricerca (CIVR)1. Three years later the CIVR and other committees have been replaced by a specific Agency named Agenzia Nazionale di Valutazione del Sistema Universitario e della Ricerca (ANVUR). This Agency, set up at the end of 2006, aims to ??rationalize the system of assessment of the quality of Universities, state and private Research Institutions beneficiary of public funds?? ? The results of these activities managed by ANVUR represent a criteria to assign the state funds to Universities and Research Institutions?. It is not hard to imagine that the effects of this type of exercise has a strong political implication and determines a significant economic impact on the future of Universities and Research Institutions. The debate concerning the adopted methods and critical aspects about the assessment exercises is studied thoroughly at international level. At the present time, ANVUR has completed two evaluation exercises of the quality of the research named Valutazione della Qualit? della Ricerca (VQR): the first one spans the years 2004 - 2010; the second from 2011 to 2014. The work analyzes the environment of VQR in order to understand the organizational set-up, the operational models, the scientific areas involved in the process, the selection and evaluation criteria and indicators of the research products. The work looks at the environment of VQR in order to understand the organizational set-up, the operational models, the scientific Areas involved in the process and the selection and evaluation criteria of the research products. More in detail, our work analyzes and compares the evaluation exercises conducted in Italy with the aim of verifying if and how Grey Literature is involved in the research evaluation processes. The article checked the types of products admissible for the research assessment and those actually presented by the researchers of Universities and Research Institutions. We measured the products from a quantitative point of view and observed their ramification in the different disciplinary fields rather than their transformation during the period of time taken into consideration. At the same time, we focused on the Open Science movement in order to understand what could be its role within the research assessment exercises and how it could affect the future of scholarly scientific communication.

The latest recommendations issued by the European Commission go towards the revision of their policy on dissemination and preservation of scientific information: the aim is to promote access to the results of the community-funded research by especially implementing the open access policy within 'Horizon 2020', the EU Framework Programme for Research and Innovation (2014-2020). The growth of "fast" documentation - which is not long-term preserved or not available in stable URLs and repositories - pushed the European Commission to produce a set of guidelines for the management of documentation at-large and of specialized documentation produced within funded projects in particular. Those guidelines try to conciliate the visibility of the project activities in two directions: "a) better quality and user-friendliness of project websites, triggering higher popolarity b) better visibility for the projects and the European Commission due to a more standardized format". The EC guidelines proved to be a very useful tool for optimizing and handling information on the dedicated portals of the community-funded projects: the general recommendations, for example, focus the attention on the importance of using social media as well as webmaster tools and virtual meeting facilities (as web streaming) and of adopting an "eu" domain. Moreover, specific directives are given not only for the structure of the project homepage but often for the web site framework as well: homepage, project overview, consortium, management structure, scientific methodology and expected documentation. Given this scenario, the web sites of these projects represent an essential vehicle for both the acquisition and the diffusion of grey literature and could also become an important resource within an European infrastructure able to overcome the disconnected and scattered nature of their content in order to optimise their riutilization. Although the term "grey literature" (GL) has never been explicitly mentioned in the Commission guidelines, it is widely known that a good amount of documentation produced within the EC projects is made up of deliverables, e-newsletters, brochures, posters, flyers, videos, project factsheets, photographs. Starting from this condition, this paper analyses the GL production available on European Projects dedicated web sites, using a sample of projects selected from EU-CORDIS. The aim of the survey is then to identify, measure, evaluate the usability and availability of grey literature provided by the European Commission projects web sites in order to verify whether this type of literature is compliant with EU recommendations. It is also important to assess to which extent grey literature is reusable for "nourishing" the European platform infrastructures devoted to the storage, dissemination and conservation of such research product.

IRPPS Online Public Access Catalog (OPAC) ; Viene fornita la descrizione della biblioteca dell'Istituto di Ricerca sulla Popolazione e le Politiche Sociali e delle fasi salienti del processo di automazione svolto dalla biblioteca stessa