1,720,974 research outputs found
I nodi della finanza pubblica: Teoria e politica
No full textIl volume raccoglie i contributi presentati nella giornata di studio in onore di Antonio Pedone. Il convegno si è svolto il 10 giugno 2016 a Sapienza Università di Roma, con il patrocinio dell'Accademia Nazionale dei Lincei e con il contributo di Assonime.
Negli scritti di Antonio Pedone - in un arco di tempo di quasi sessant'anni - si ritrovano i principali "nodi della finanza pubblica" italiana, la cui analisi teorica si associa a una profonda conoscenza dei meccanismi istituzionali, e delle necessità concrete di politica economica.
Il convegno ha dedicato particolare attenzione ai "nodi" della politica di bilancio e del sistema tributario. Un primo gruppo di relazioni, quindi, rivolge particolare attenzione al ruolo della politica fiscale come strumento di stabilizzazione del ciclo economico, e alla formazione del debito pubblico, nel contesto delle particolari condizioni economiche che hanno caratterizzato gli anni '80 del Novecento. Un secondo gruppo di relazioni tratta gli aspetti più dibattuti nella politica tributaria, a partire dalle riforme degli anni '70 fino a quelle più recenti - la composizione del prelievo fiscale, la progressività dell'imposta personale sul reddito, la politica tributaria per le imprese e la questione fiscale del Mezzogiorno - richiamando costantemente la dicotomia tra "evasori e tartassati" che tuttora caratterizza il nostro sistema tributario
Economic integration and government size: a review of the empirical literature
Get PDFThis paper reviews the empirical literature concerning the impact of economic integration on the size and the composition of the public budget. From a theoretical perspective, a pessimistic view highlights the threat that economic integration constitutes to the action of the public sector. An optimistic view, instead, emphasizes
the beneficial effects of integration in stimulating efficiency – enhancing public policies. Despite some well-established theoretical results, the empirical evidence on this topic is rather controversial. Some studies support the hypothesis that taxes and public spending may increase in order to compensate losers for the risks of a more open economic environment. Other studies support the opposite
idea, that the public sector retrenches when having to face increasing mobility of the production factors. Yet, comparability of the wide empirical evidence on the topic is not straightforward and empirical regularities are hard to find
Regressivity-Reducing VAT Reforms
Get PDFA concern about a more extensive use of the Value Added Tax (VAT) in national tax systems
often arises both from its impact on aggregate consumption and its alleged regressivity over income. Yet, the
empirical evidence on this latter issue is still narrow mainly due to the lack of joint data on income and expenditures with enough detail to account for commodity-specific tax rates. After discussing relevant problems in
the measurement of VAT incidence over current income - which are likely to cause severe upward bias in the
estimated regressivity - the paper aims at analysing the distributional implications of different VAT structures.
In a framework of marginal tax reforms, relying on the concept of Gini elasticity (Yitzhaki, 1983), a general
methodology is proposed to analyse and improve the distributional profile of VAT over income. Using a static
microsimulation model (EGaLiTe), the methodology is applied on a comprehensive dataset of expenditures and
incomes obtained by a statistical matching of two different sources representative of the Italian population. It
is shown that an alternative allocation of goods among existing rates could mitigate the regressive profile of thetax over income, and that a properly designed two-rate setting could even improve the distributional outcome
compared with the current setting. Finally, behavioural responses to tax-driven price changes are also simulated
in order to assess the potential impact of the proposed reforms on aggregate expenditure
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
Get PDFWe 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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