Archivio istituzionale della Ricerca - Bocconi
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Progressive Rhetoric, Regressive Reality: The IMF's Tax Advice to 125 Countries, 2022–2024
No full textThe International Monetary Fund (IMF) has faced scrutiny over the alignment between its public rhetoric and actual policy advice vis-à-vis progressive taxation. This article analyzes the IMF's tax recommendations to 125 countries between 2022 and 2024, drawing on a novel dataset of 1049 tax reform proposals extracted from Article IV surveillance reports. While the IMF has publicly endorsed progressive taxation to reduce inequality and support fiscal sustainability, our findings reveal a disconnect between these statements and on-the-ground advice. High-income countries were more likely to receive progressive tax guidance, whereas low- and middle-income countries were disproportionately advised to implement regressive measures, such as increases in value-added taxes and environmental taxes. Progressive tools like wealth and capital gains taxes were rarely recommended, and when they were, advice was concentrated in high-income contexts. This pattern suggests that IMF tax policy advice continues to reflect orthodox priorities, emphasizing revenue mobilization over equity, and thereby undermining the Fund's professed commitment to inclusive economic policies
Legal Systems and Complexity: A Comment on Allen
No full textThis work addresses Ronald J. Allen's views on complexity, evidence, and law. After some remarks on normative systems and the metaphors used to characterize them, the work addresses the issue of complexity by asking how a system characterized by complexity can tame the world's complexity; the focus then shifts to some aspects of evidence and evidential reasoning under that characterization of the legal system; and in conclusion the work points out the main questions posed with respect to Allen's account. Reference is made to the Kelsenian and Hartian accounts of normative and legal systems, asking in what respects Allen's account marks a theoretical advance on prior literature and suggesting that a major aspect lies in the account's focus on the adaptive nature of the legal system
Commonality and Diversity in Administrative Rulemaking
No full textThis chapter discusses the importance of rulemaking, as distinct from adjudication, and the standards that govern it. While adjudication is variably governed by the principles of participation and transparenc
Eserciziario di Excel
No full textQuesto eserciziario illustra l’utilizzo pratico di una grande varietà di formule, funzioni e strumenti che permettono di lavorare in maniera efficace e professionale con Excel. L’eserciziario contiene 180 esercizi (di cui più di 80 sono commentati) che, partendo dalle basi, arrivano in maniera progressiva a trattare anche casi molto complessi. È un valido supporto per studenti universitari e professionisti che vogliono migliorare la propria conoscenza di Excel fino ad acquisire una competenza di livello avanzato
Local minimizers of the anisotropic isoperimetric problem on closed manifolds
No full textLocal minimizers for the anisotropic isoperimetric problem in the small-volume regime on closed Riemannian manifolds are shown to be geodesically convex and small smooth perturbations of tangent Wulff shapes, quantitatively in terms of the volume
EU Law in the Geopolitical Era
No full textThe EU’s quest for strategic autonomy calls for a consolidation of the Union as a polity. Such a consolidation brings about a new balance between openness and closure in the EU legal order. This article unravels the joint dynamics of re-bordering and de-bordering in EU law oriented at safeguarding the Union’s internal policy space from undue interferences and ensuring a level playing field in the internal market. In this context, EU law is mobilized to harness the political weight and market power of the Union vis-à-vis external players. The article describes the cross-competence nature of these dynamics whereby securitarian considerations inform diverse internal and external policy areas. The political novelty of this bordering through law principally lies in the upscaling at the EU level of public policy interests that would otherwise be considered to be the province of Member State actions. In that light, the article discusses the relational reconfiguration of the exercise of Member State powers in unitary frameworks of Union law and its sovereignty enhancement potential
Exploring innovation across organizations: the role of contracts and management controls.
No full textThis paper addresses a gap in the management accounting literature by examining
the relationship between innovation, contract completeness, and the use of management controls in buyer–supplier relationships. Early evidence shows that uncertainty significantly affects contracts and controls, reducing both contract completeness and the inclusion of control specifications in contracts. However, little is known about the role of innovation in shaping inter-organisational relationships. Our study leverages survey evidence collected in the fashion industry, where innovation is both a source of competitive advantage and an intrinsic feature of the production process.
Results indicate that process innovation has a negative relationship with contract
completeness and reduces the formalisation of controls in contracts, while product
innovation has no significant association. This study highlights the importance of
designing contracts that balance completeness and flexibility in innovation activities,
and the crucial role that trust plays, as a substitute for contractual control mechanisms,
in improving buyer–supplier relationships
Disabilities, Rights and Relations
No full textThe article advances a relational understanding of disability, grounded in the paradigm introduced by the UN Convention on the Rights of Persons with Disabilities. Moving beyond a purely medical or welfare-based approach, disability is conceived as arising from the interaction between individual conditions and the social environment. The analysis highlights the central role of reasonable accommodation as a flexible legal tool aimed at fostering inclusion, substantive equality, and shared responsibility among institutions and society
Ambiguity: Legal Certainty in the Draft Guidelines on Article 102 TFEU
No full textThe paper critically examines the European Commission’s 2024 draft Guidelines on the Application of Article 102 TFEU, focusing on their stated objective of enhancing legal certainty in the enforcement of EU competition law. The analysis addresses four core dimensions: the Commission’s drafting technique and reliance on case law quotations; the reformulation of the constituent elements of exclusionary abuse; the relationship between general legal principles and specific liability tests; and the newly introduced classification of exclusionary conduct. While the Guidelines provide clarity in some
areas—particularly regarding the evidentiary role of established tests—they fall short of offering a coherent and principled analytical framework. In particular, the concept of “competition on the merits”, though central to the new structure, remains ambiguous and risks undermining predictability. The paper argues that a more structured and transparent interpretive approach is needed to ensure the legitimacy and intelligibility of art.102 enforcement