1,720,968 research outputs found
Conoscere l’evasione fiscale può contribuire a ridurla
No full textIl lavoro discute l’importanza delle informazioni di dettaglio di tipo big administrative data per conoscere il fenomeno complesso dell’evasione fiscale e contribuire a disegnare strategie di contrasto più efficaci. Nello specifico, si discutono i risultati dei miglioramenti informativi ottenuti in ambito IRPEF, con l’utilizzo di microdati amministrativi per costruire un nuovo modello di stima bottom-up dell’evasione dei lavoratori autonomi ed esercenti impresa. Si discutono, inoltre, le conseguenze in termini di acquisizione delle informazioni riconducibili ai principali interventi di contrasto dell’evasione IVA adottati in Italia negli ultimi anni, come lo split payment e la fatturazione elettronica. La sezione conclusiva riassume il contenuto del contributo con un focus sulle implicazioni di policy
A Methodological Note on VATSIM-DF (I) VAT Micro Simulation Model for Italy
No full textThe VATSIM-DF is a simulation model developed by the Department of Finance (DF) with the aim of assessing the effects of VAT reforms, regarding both the quantification of changes in revenues and the distributive effects of tax incidence variations on households’ disposable income. VATSIMDF consists of three modules.
This methodological note aims to explain how the VATSIM-DF (I) works. By following a mesoeconomic approach, this module simulates VAT revenues under current legislation on the three (3) principal components of demand. Firstly, household final consumption, that is the “pure” VAT component; secondly, the non-deductible purchases of goods and services (both intermediate and capital goods) made by firms which operate in the market and non-market sectors (“impure” VAT); lastly, the adjustment to VAT tax base due to sales and purchases made by firms below-threshold, not subject to VAT application
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
L'attuazione del federalismo fra autonomia e solidarietà
No full textLe oscillazioni, i problemi, i contrasti nel percorso di attuazione sul federalismo italiano hanno incontrato l’ultimo ostacolo nel fallimento del referendum confermativo della riforma costituzionale del Titolo V di dicembre 2016. Ben prima di questo passaggio, tuttavia, gli interventi parziali, disorganici e frammentari adottati a partire dalla crisi economico-finanziaria sembravano aver compromesso l’attuazione del federalismo italiano a favore di un modello neo-centralista, come documentato nella diagnosi sullo stato e sulle prospettive del federalismo presentate nei Rapporti di Finanza Pubblica 2015 e 2016. I provvedimenti degli ultimi anni (si pensi al caso delle province, prima abolite poi ripristinate) hanno amplificato l’impasse del decentramento, aggiungendo incertezza e instabilità alle relazioni tra livelli di governo e riflettendosi sulla capacità di coordinamento delle politiche pubbliche, con effetti negativi per la politica di sviluppo del paese nel suo complesso
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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