1,720,962 research outputs found
A Decomposition of the Personal Income Tax Changes in Italy: 1995-2000
No full textThe effects of personal income tax changes are usually analyzed by comparing the inequality of income distributions before and after the tax policy change on a fixed pretax income distribution. This constant-population methodology aims at isolating the "pure" redistributive effect of the tax legislation. On the basis of the OECD's 1987 analysis, this paper proposes a methodology to disentangle the pure effect of tax changes from the influence of other nontax factors when the pretax income distribution is not fixed. For the Italian case, it is shown that the additional redistributive outcome displayed by changes of tax laws between 1995 and 2000 is only one-fourth of the total change of the redistributive impact in the same period and is outweighed by the effect of inflationary fiscal drag
Teoria e pratica delle regole fiscale per gli enti locali: l’applicazione del Patto di Stabilità Interno 2007-2010 agli enti locali della Regione Lazio
No full textThe 1999-2006 versions of the Italian Domestic Stability Pact showed many pitfalls and a modest impact with respect to the aim of aligning the fiscal behaviour of the sub-central governments with the national commitments within the European Stability and Growth Pact. The Domestic Pact has been reformed in 2007 and 2008 to tighten the monitoring and sanctions framework and to avoid some unpleasant results in the budget composition. However, some unpleasant features spoil the new regime: its budgetary rules are relatively complicated, they rely exclusively on historical data and do not provide for an adequate set of incentives to promote allocative efficiency; no borrowing constraints are applied; side effects on resource redistribution are ignored. The assessment of the new Domestic Pact against the data on the sub-central governments of a Centre Italy region (Lazio) confirms the above findings
Il Patto di Stabilità Interno in Italia: una valutazione della regola fiscale e un’applicazione agli enti locali della regione Lazio
Full text linkThe 1999-2006 versions of the Italian Domestic Stability Pact showed many pitfalls and a modest impact with respect to the aim of aligning the fiscal behaviour of the sub-central governments with the national commitments within the European Stability and Growth Pact. The Domestic Pact has been reformed in 2007 and 2008 to tighten the monitoring and sanctions framework and to avoid some unpleasant results in the budget composition. However, some unpleasant features spoil the new regime: its budgetary rules are relatively complicated, they rely exclusively on historical data and do not provide for an adequate set of incentives to promote allocative efficiency; no borrowing constraints are applied; side effects on resource re-distribution are ignored. The assessment of the new Domestic Pact against the data on the sub-central governments of a Centre Italy region (Lazio) confirms the above findings
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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