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This 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.

Communicative functions and mind-mindedness in mother-child interactions at 16 months of age. Summary: The present study analyzed maternal child-directed-speech at 16 months of age, by taking into account five communicative functions (Tutorial, Didactic, Conversation, Control and Asynchronic) and the use of Appropriate and Non-Attuned comments referred to mental states (mind-mindedness). 26 child-mother dyads participated and were videotaped during a play session at home. The analyses showed that the Tutorial function was positively correlated with the frequency of appropriate mind-related comments, and the Asynchronic function was positively correlated with the non-attuned comments, but negatively correlated with the appropriate comments. These results suggest that maternal communicative acts intended to support children’s activities are also particularly sensitive to their mental states. Both the measures (communicative functions and mind-mindedness) are determinants of the responsive behaviors of the caregivers during the interaction with children. ___ Lo studio ha analizzato il linguaggio materno rivolto a bambini di 16 mesi di età, considerando l'utilizzo di cinque funzioni comunicative (Tutoriale, Didattica, Conversazione, Controllo e Asincronica) e di commenti Appropriati e Inappropriati in riferimento agli stati interni ("mind-mindedness"). Hanno partecipato 26 coppie madre-bambino osservate in ambiente familiare durante una seduta di gioco. Le analisi hanno evidenziato una correlazione positiva tra la funzione Tutoriale e i commenti Appropriati. Inoltre, la funzione Asincronica correla positivamente con i commenti Inappropriati, ma negativamente con i commenti Appropriati. Questi risultati mostrano come gli atti comunicativi prodotti dalla madre con lo scopo di sostenere l'attività del bambino tendano anche ad essere più sensibili a suoi stati interni. Ambedue le misure considerate (funzioni comunicative e "mind-mindedness") contribuiscono a delineare il comportamento responsivo dell'adulto nei confronti del bambino durante l'interazione.

Electroforetic analysis by means of SDS-PAGE and UREA-PAGE of individual milk samples obtained from goat belonging to a population reared in the penisula sorrentina evidenced a novel allele, called CSN1S2D, apparently associated with a decreased synthesis rate of as2-casein. Such allele, whose frequency is 0.019, is characterized by a 105 bp deletion, involving the last 11 bp of 11th exon and the first 94 bp of the downstream intron.

individuazione e caratterizzazione di un allele nullo al locus codificante per la caseina as2 nella specie caprina