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L’elusione internazionale tra norma e fatto.
No full textL’elusione fiscale in ambito nazionale ed internazionale. L’onere della prova nella disciplina dell’elusione. La ripartizione dell’onere della prova tra contribuente e
Amministrazione finanziaria negli strumenti di contrasto all’elusione internazionale.L’elusione fiscale in ambito nazionale ed internazionale. L’onere della prova nella disciplina dell’elusione. La ripartizione dell’onere della prova tra contribuente e
Amministrazione finanziaria negli strumenti di contrasto all’elusione internazionale.LUISS PhD Thesi
Infinite dimensional stochastic calculus via regularization with financial motivations
No full textCalculus via regularization. [chi]-quadratic variation. Evaluations of [chi]-quadratic variations. Stability of [chi]-quadratic variation and of [chi]-covariation. Ito's formula. A generalized Clark-Ocone formula.Calculus via regularization. [chi]-quadratic variation. Evaluations of [chi]-quadratic variations. Stability of [chi]-quadratic variation and of [chi]-covariation. Ito's formula. A generalized Clark-Ocone formula.LUISS PhD Thesi
I valori della ricerca e le politiche culturali
No full textAnalisi dei sistemi di valutazione della ricerca universitaria nel Regno Unito.Analisi dei sistemi di valutazione della ricerca universitaria nel Regno Unito.Refereed Working Papers / of international relevanc
Italy’s tax incentive scheme for international film industry: an on going evaluation of impact
No full textA film production company is always in search of cost effective solutions during the film
preparation phase, especially deciding where, when and for how many weeks the shooting will
take place. All European countries have implemented tax schemes or other financial measures
aimed at attracting international projects, mainly US productions.
Italy has been able to catch up only in 2007, by introducing in the yearly financial law
(244/2007) a bunch of fiscal measures, among which a 25% tax credit on production costs
incurred in Italy and other European countries in connection with foreign productions. The tax
credit can be offset against the production company fiscal debt during production resulting in an
actual saving.
The effort of Italian Government and Parliament has therefore been addressed to encourage
inward investments and shooting in Italy. As a result, huge mainstream films have been shot in
various Italian locations throughout 2009 and 2010, bringing the Studios back to Italy after a
long period of absence.
The aim of this work is to provide a first evaluation of the impact of these productions, at an
economic and communication level, as well as to assess if and how positive the effect can be
considered. Starting from the figures and data emerging from the existing new experiences, the
paper estimates the new value added produced by Italian companies and the amount of direct
expenses in domestic goods and services made by International companies. Finally the work
tries to contribute to the international debate on the film-induced tourism and its multiplier
effect on the territory.A film production company is always in search of cost effective solutions during the film
preparation phase, especially deciding where, when and for how many weeks the shooting will
take place. All European countries have implemented tax schemes or other financial measures
aimed at attracting international projects, mainly US productions.
Italy has been able to catch up only in 2007, by introducing in the yearly financial law
(244/2007) a bunch of fiscal measures, among which a 25% tax credit on production costs
incurred in Italy and other European countries in connection with foreign productions. The tax
credit can be offset against the production company fiscal debt during production resulting in an
actual saving.
The effort of Italian Government and Parliament has therefore been addressed to encourage
inward investments and shooting in Italy. As a result, huge mainstream films have been shot in
various Italian locations throughout 2009 and 2010, bringing the Studios back to Italy after a
long period of absence.
The aim of this work is to provide a first evaluation of the impact of these productions, at an
economic and communication level, as well as to assess if and how positive the effect can be
considered. Starting from the figures and data emerging from the existing new experiences, the
paper estimates the new value added produced by Italian companies and the amount of direct
expenses in domestic goods and services made by International companies. Finally the work
tries to contribute to the international debate on the film-induced tourism and its multiplier
effect on the territory.Invited Submission
Decision Makers Facing Uncertainty: Theory versus Evidence
No full textThis paper aims at assessing cultural differences in uncertainty attitude across Europe. We select questions from the European Values Survey (EVS) capturing salient features of uncertain scenarios ("safe versus uncertain", "freedom of choice" and "reduction of uncertainty"), and formalize these questions through simple decision-theoretic problems. We then consider three competing normative
models of choice under uncertainty (subjective expected utility (SEU), maximin utility and minimax regret), and analyze how they behave when facing each decision problem. We obtain theoretical predictions and, using the EVS dataset, we test them via latent class analysis to estimate the distribution of these behaviors across EU15. We fi�nd a larger proportion of SEU maximizers (Bayesians) in northern countries than in southern countries. The opposite is true for maximin utility behavior. Only a few are consistent with minimax regret behavior.This paper aims at assessing cultural differences in uncertainty attitude across Europe. We select questions from the European Values Survey (EVS) capturing salient features of uncertain scenarios ("safe versus uncertain", "freedom of choice" and "reduction of uncertainty"), and formalize these questions through simple decision-theoretic problems. We then consider three competing normative
models of choice under uncertainty (subjective expected utility (SEU), maximin utility and minimax regret), and analyze how they behave when facing each decision problem. We obtain theoretical predictions and, using the EVS dataset, we test them via latent class analysis to estimate the distribution of these behaviors across EU15. We fi�nd a larger proportion of SEU maximizers (Bayesians) in northern countries than in southern countries. The opposite is true for maximin utility behavior. Only a few are consistent with minimax regret behavior.Refereed Working Papers / of international relevanc
Technological and Organizational Structures: a Case of Adaptation in the Archaeological Sector
No full textMonograph's chapter
Il "familismo morale". Pubblico e privato nelle rappresentazioni della fiction poliziesca italiana
No full textNon-Refereed Working Papers / of national relevance onl
La cessione dei crediti nel sistema del reddito d’impresa.
No full textLa cessione dei crediti nel sistema del reddito d'impresa tra principi generali e regole di determinazione della capacità economica. Il differenziale negativo da cessione dei crediti nella determinazione del reddito d'impresa. Considerazioni sul caso del bilancio Ias/Ifrs.La cessione dei crediti nel sistema del reddito d'impresa tra principi generali e regole di determinazione della capacità economica. Il differenziale negativo da cessione dei crediti nella determinazione del reddito d'impresa. Considerazioni sul caso del bilancio Ias/Ifrs.LUISS PhD Thesi
The 1996 UK ARbitration Act and the UNCITRAL Model Law: a contemporary analysis
No full textArbitration as an alternative method of settling dispute. The development of Arbitration Law in England. The Arbitration Act 1996 versus the UNCITRAL Model Law: an objective and comparative analysis. Recent trends in International Commercial Arbitration: an empirical analysis.Arbitration as an alternative method of settling dispute. The development of Arbitration Law in England. The Arbitration Act 1996 versus the UNCITRAL Model Law: an objective and comparative analysis. Recent trends in International Commercial Arbitration: an empirical analysis.LUISS PhD Thesi
Prejudice and Immigration
No full textWe study immigration policy in a small open receiving economy under self-selection of migrants. We show that the immigration policy choice aspects and is affected by the
migratory decisions of skilled and unskilled foreign workers. From this interaction multiple equilibria may arise, which are driven by the natives' expectations on the size and skill composition of the incoming migrant population (and, hence, on the welfare effects of immigration). In particular, pessimistic (optimistic) beliefs induce a country to impose higher (lower) barriers to immigration, which crowd out (crowd in) skilled migrants
and thus con�rm initial beliefs. This self-ful�lling mechanism sustains the endogenous formation of an anti or pro-immigration "prejudice".We study immigration policy in a small open receiving economy under self-selection of migrants. We show that the immigration policy choice aspects and is affected by the
migratory decisions of skilled and unskilled foreign workers. From this interaction multiple equilibria may arise, which are driven by the natives' expectations on the size and skill composition of the incoming migrant population (and, hence, on the welfare effects of immigration). In particular, pessimistic (optimistic) beliefs induce a country to impose higher (lower) barriers to immigration, which crowd out (crowd in) skilled migrants
and thus con�rm initial beliefs. This self-ful�lling mechanism sustains the endogenous formation of an anti or pro-immigration "prejudice".Non-Refereed Working Papers / of national relevance onl