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No full textLa prefazione propone una lettura economia del progetto fotografico "Tempo intermdio" di Manuel Cicchett
Individuo e famiglia: quale fisco?
No full textAs a consequence of the personal income taxation reform enacted through the 2003-5 Budget Laws, the topic of family tax-treatment has been in Italy focus of major debates in both the academic and the political arenas. This paper aims to examine the effects of joint taxation on horizontal equity in the Italian tax system. First, we analyze theoretical assumptions by taking into consideration the choice of tax unit, the cost of dependents children and spouse (when feasible), and the fiscal tools aimed at adjusting tax burden (according to the household size and/or the number of primary income earners). Second, we estimate the distribution and revenue implications of adopting various joint taxation systems; this would provide us with an opportunity to discuss issues related to the overall cost-benefit analysis and the evaluation of horizontal equity and efficiency.
By using data from the Bank of Italy’s Survey of Income and Wealth for Italian Households for 2000, we provide estimates based on the ISAE micro-simulation model (ITAXMOD). Our findings show that a joint taxation system may contribute to reduce (and in some cases even eliminate) the heavier tax burden that households with only one earner suffer in comparison with those of same income level but with two-earners instead – though, the consequences for households with dependent children can be more ambiguous. However, one can argue that a more favourable treatment for two-earners households can be related to the higher domestic and/or income production costs. Moreover, the cost of such a reform for public budget would be very high
Povertà assoluta e costo della vita: un’analisi empirica sulle famiglie italiane
No full textOur paper contains an investigation on poverty based on the absolute ap- proach. In doing so, different price levels are taken into account, emphasising the possible ef- fects of different costs of living in various geographical areas. For Italy, this issue seems cru- cial, considering dramatic economic gaps between Northern and Southern areas. Yet, there is few data available, so that only a pioneering study can carried out. Therefore, we estimate ab- solute poverty thresholds both for regions and macro areas.The analysis is based on consumption data from ISTAT expenditures survey. Our reason- ing why we use consumption data, even though in some cases income seems more appropri- ate, is to present poverty estimates comparable with official statistics for Italy.General results show a partial narrowing in the geographical gap in favour of the South, with respect to traditional approaches; indeed, inequalities between regions could turn out to be less obvious by considering different cost of living indices than it is the case if the same level of prices is used. The analysis is performed using several indicators (i.e. head-count, pov- erty gap and Sen index). Moreover, a logit regression is conducted to show that, if regional thresholds are used, geographical dummies become not significantly different from 0 in ex- plaining poverty rates, whereas the relevance of other socio-economic aspects increases. Final- ly, we show how results can change if we remove the specific hypotheses here considered in the estimation of poverty thresholds
Absolute poverty and the cost of living: an experimental analysis for Italian households. MPRA Paper n. 33339-2003
No full textOur paper contains an investigation on poverty based on the absolute approach. Actually, absolute poverty has not been totally eliminated, also in developed countries and particularly in Italy. Moreover, this method has poverty levels not depending on income distribution: on the contrary, specific situations of real need are identified.
In doing so, different price levels are taken into account, emphasising the possible effects of different costs of living in various geographical areas; for Italy, this issue seems crucial, owing to dramatic economic gaps between Northern and Southern areas. Yet, there are few data available on this, so that only a pioneering study may be carried out.
Therefore, we estimate absolute poverty thresholds both for regions and macro areas. General results show a partial narrowing in the geographical gap in favour of the South, with respect to traditional approaches. The analysis is performed using several indicators (i.e. head-count, poverty gap and Sen index). Moreover, income inequalities between regions could turn out to be less obvious by considering different cost of living indices than it is the case if the same level of prices is used.
The analysis is based on static micro simulation models that make use of both consumption and income data from ISTAT and Bank of Italy surveys. Thus, several data sources are used: in fact, it is known that income, even though it seems more appropriate in evaluating resources to purchase goods and services, can be sensitive to unexpected and temporary shocks, whereas consumption represents a proxy of the so-called “permanent income”.
Finally, some light is also shed on the measurement of the efforts of public policies aimed at poverty alleviation. To this end, it is possible to examine the impact of public taxes and transfers on wellbeing, with particular attention to the effects of a “minimum income” scheme allowing for the different price levels
Analisi del trattamento fiscale delle famiglie in Italia e prospettive di riforma. Rapporto ISAE Finanza pubblica e redistribuzione
No full text
La finanza innovativa nel settore della moda: la sfida del crowdfunding tra aspetti economici e questioni giuridiche
No full textL’industria della moda, settore strategico per l’economia italiana, sta affrontando diverse sfide per continuare a essere competitiva, coniugando sostenibilità e business. L’avvio di progetti imprenditoriali per implementare, attraverso innovazioni di prodotto e di processo, il modello delle tre R (ridurre, riusare, riciclare), necessita di adeguate fonti di finanziamento. Il crowdfunding, strumento innovativo di finanziamento, potrebbe rappresentare un interessante canale per reperire le risorse finanziarie dalla «folla». In questo articolo, dopo un breve inquadramento giuridico del crowdfunding, analizziamo la rilevanza delle campagne di crowdfunding nel settore moda. Procediamo poi con un approccio case study per approfondire gli aspetti economici e giuridici di alcune recenti iniziative di crowdfunding avviate dall’industria della moda e per coglierne eventuali specificità. Il fenomeno «moda&crowdfunding» risulta ancora di nicchia, ma ad elevata potenzialità: innovazione, creatività, sperimentazione sono valori condivisi da entrambi
Homeless e città. Una relazione identitaria da esplorare
Full text linkLo studio di fenomeni particolarmente complessi, tra i quali rientra l'esperienza di homelessness, richiede talvolta una diversa esplorazione attraverso una prospettiva che consenta di analizzare dimensioni nascoste, o poco note. In questo libro presentiamo i risultati di una nostra ricerca in cui abbiamo cercato di comprendere in che modo le persone con diversi gradi di disagio abitativo sentono e vivono, nella loro quotidianità, il rapporto con la città. Abbiamo dato la possibilità e la libertà a queste persone di raccontare, con immagini e parole, la loro relazione con la città di Verona, una relazione che ha acceso luci di conoscenza anche sulla loro identità, sui loro valori, bisogni, emozioni, paure, speranze e aspettative
Intra-generational distribution across families: what do generational accounts tell us?
No full textFoundation For International Studies on Social Security - FISS, Sigtuna (Svezia
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