1,720,973 research outputs found
Towards a reform of the italian personal income tax: The progressive average tax rate as a continuous function
Full text linkThis paper presents a reform of the structure of the Italian personal income tax (IRPEF) which combines a plurality of objectives: Simplifying the tax and smoothing the curves of the tax rates; increasing the transparency and comprehensibility of the tax for the taxpayer; providing tax authorities with a tool that can be used for purposes of redistribution in a simple and effective way. A tax function radically different from the current one is proposed, moving from the progressivity by marginal tax rates/income brackets to a continuous average tax rate schedule. Specifically, the curve of the average tax rates is derived by imposing constant elasticity of the after-tax income (residual income progression) for a large range of taxable incomes. The paper presents some tentative simulations of the effects of this reform on tax yield and redistribution based on tax returns data in 2018
Gadolinium-DTPA-enhanced MRI to study renal cancer
No full textTo investigate the role of Gd-DTPA in the MR study of renal cancers, 30 patients affected with primary (28) or recurrent (2) renal cancers were submitted to high-field MRI (1.5 T). T1- and T2-weighted and Gd-DTPA-enhanced T1-weighted sequences were always acquired. Based on qualitative and quantitative criteria (calculation of the signal-to-noise ratio in the tumor mass and of the signal-difference-to-noise ratio between tumor and renal parenchyma), Gd-DTPA influence was studied on the following variables: signal intensity and tumor demonstration, detectability of morphostructural features of tumor tissue and staging accuracy. As for the latter variable, MR results were compared with the results of anatomical and surgical staging (28 cases). Relative to unenhanced T1- and T2-weighted sequences, on Gd-DTPA-enhanced sequences 80% of the lesions were markedly hypointense relative to renal parenchyma and they were better demonstrated in 93% of cases. The S/N and the SD/N ratios were higher on Gd-DTPA-enhanced than on unenhanced images. After Gd-DTPA administration, the intratumoral necrotic areas, the walls and the septations of the cystic masses and the boundaries between tumors and renal parenchyma were better demonstrated. Staging accuracy was the same (90%) on both Gd-DTPA-enhanced T1-weighted and unenhanced images. Therefore, Gd-DTPA, although failing to increase staging accuracy, improves tumor depiction and demonstrates the morphostructural features of the mass. Since Gd-DTPA caused no side-effects, Gd-DTPA-enhanced T1-weighted sequences can replace T2-weighted sequences, whose acquisition time is definitely longer
Insicuri e/o insoddisfatti
No full textInsicuri e/o insoddisfatti. In Il lavoro che cambia. Curatori: M. Carrieri, C. Damiano, B. Ugolin
Withholding self‐employed and business incomes: An application to Italian firms
Full text linkThe paper proposes the application of a generalised withholding tax scheme to business-to-business transactions, in order to combat the evasion of income-related taxes levied on self-employed workers and businesses, as an alternative to the standard regime based on self-reporting. The scheme proposed here is comprehensive in scope, since it applies to all B2B transactions involving the self-employed and businesses, and can be regarded as an extension of the withholding tax regimes which are currently applied to specific sectors and/or business categories and self-employed taxpayers in some countries. We argue, even on the basis of a simple conceptual framework, that the benefit of extending such a withholding mechanism to profit taxes is twofold. On the one hand, consisting of an advance payment on the effective profit tax liability, it contributes to curbing tax evasion due to non-payment in a system characterised by a standard self-reporting mechanism. On the other hand, and more importantly, the withholding system-retaining information about each transaction subjected to it-enhances third-party information reporting if the withholding tax is applied to transactions that are otherwise excluded. This paper offers details on operational aspects of the proposed withholding tax mechanism. In particular, a critical issue in implementing the withholding regime lies in the choice of the tax rate, and more specifically in setting a level that is effective in reducing tax evasion without generating excessive tax refunds. This issue is discussed by applying the withholding mechanism to balance sheet microdata of all non-financial Italian companies
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