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Il lavoro prende ad esempio alcune recenti sentenze della Corte di giustizia europea, soprattutto in materia di tassazione societaria e dei dividendi, al fine di valutare l'influenza della giurisprudenza comunitaria sull'autonomia fiscale dei singoli stati membri e sulla loro capacità di reperire gettito, nella quantità e nelle modalità desiderate. Un altro aspetto indagato è se l'ottemperanza alle decisioni della Corte possa condurre ad una maggiore convergenza dei diversi sistemi tributari nazionali.

Il lavoro analizza i principali provvedimenti fiscali adottati con la legge finanziaria per il 2007. L'attenzione è concentrata sugli effetti economici della riduzione del cuneo fiscale sul lavoro, ed esamina distintamente le modifiche dell'Irap a favore delle imprese e quelle, rilevanti per i lavoratori, connesse alla riforma dell'Irpef. Vengono poi esaminate le prospettivie di riforma per la tassazione delle attività finanziarie e delle imprese.

This report analyses to what extent the objectives of International Financial Reporting Standards (IFRS) are compatible with basic tax principles and could form the starting point for achieving a common consolidated corporate tax base (CCCTB) in Europe. It also provides constructive information and guidance to the European Commission to identify the elements of member states’ tax systems that must be considered to achieve convergence to a CCCTB from the starting point of IFRS.

Co-authored together with Roberta Ruggieri, Silvia Giannini, and Stefania Biagioni. Over the last ten years the impact of grey literature on conventional literature has frequently been studied. Studies have made use of bibliometric instruments used for citation analysis. Recently, this research has magnified attention on the impact of new forms of GL that have emerged along with the spread of Internet. This work aims to a) measure the impact of GL on two different scientific fields; b) describe the characteristics of GL documents cited; c) ascertain any changes in LG impact due to use of the www. Two years (1995 and 2003) were chosen as illustrative of the situation before and after the growth in the use of the www. With these aims, bibliographic references have been analysed in publications in two scientific fields for which it is logical to hypothesize a different impact. The publications are three journals of computer sciences included in the Journal Citation Report (JCR) Science Ed., and three journals of demography included in Journal Citation Report (JCR) – Social Science Ed.. The three journals in each of the two categories were chosen on the basis of their stability during the observation period (1995 and 2003) in terms both of their Impact Factor (IF) - high, medium and low - and of their ranks.

Il lavoro esamina la riforma dell'imposizione societaria che ha introdotto l'Ires in Italia nel quadro dell'evoluzione del sistema di tassazione societario nella Unione europea.

Analisi delle politiche di protezione sociale e di tassazione negli anni 2001-2005 in Italia; proposte per la legislatura successiva

Il contributo analizza la politica sul fisco adottata con la legge finanziaria per il 2005 concentrando l'attenzione sugli effetti distributivi del secondo modulo della riforma dell'Irpef

The paper presents and discusses the theory and evidence on corporate tax comeptition and critically evaluates the policies undertaken in the EU and OECD to face the incresing integration of capital markets. It concludes in favour of a minimum degree of tax rate coordination, in addition to tax base harmonisation.

Il lavoro avanza proposte di riforma in materia di imposizione societaria e di tassazione dei redditi delle attività finanziarie, alla luce dell'evoluzione normativa degli anni più recenti.

Over the last ten years the impact of grey literature on conventional literature has frequently been studied. Studies have made use of bibliometric instruments used for citation analysis. Recently, this research has magnified attention on the impact of new forms of GL that have emerged along with the spread of Internet. This work aims to a) measure the impact of GL on two different scientific fields; b) describe the characteristics of GL documents cited; c) ascertain any changes in LG impact due to use of the www. Two years (1995 and 2003) were chosen as illustrative of the situation before and after the growth in the use of the www. With these aims, bibliographic references have been analysed in publications in two scientific fields for which it is logical to hypothesise a different impact. The publications are three journals of computer sciences included in the Journal Citation Report (JCR) Science Ed., and three journals of demography included in Journal Citation Report (JCR) – Social Science Ed.. The three journals in each of the two categories were chosen on the basis of their stability during the observation period (1995 and 2003) in terms both of their Impact Factor (IF) - high, medium and low - and of their ranks. Includes: Conference preprint, Powerpoint presentation, Abstract and Biographical notes, Pratt student commentary XA International

The aim of this paper is twofold. First, we measure the relationship between fiscal variables and companies debt choices in Italy using a dynamic representation of the modified pecking order model, where both trade-off and pecking order theories are nested. Second, our estimation results are used, jointly with some tax simulations undertaken with a company microsimulation tax-model (MATÍS), to assess the effects on leverage of two recent tax reforms in Italy since 1996. Main results suggest that: (a) fiscal effects are significant and robust explanations of firms’ financial behaviour; (b) the reforms analysed are able to induce similar reductions in firms’ leverage, when compared with the situation prevailing in 1996. However, the routes through which this occurs are different (relative price in the first case, cash flow in the second), tracing some important differences in the overall evaluation of the two reforms.

Viene fornita la descrizione della biblioteca dell'Istituto di Ricerca sulla Popolazione e le Politiche Sociali e delle fasi salienti del processo di automazione svolto dalla biblioteca stessa.

The aim of this paper is twofold. First, we measure the relationship between fiscal variables and companies debt choices in Italy using a dynamic representation of the modified pecking order model, where both trade-off and pecking order theories are nested. Second, our estimation results are used, jointly with some tax simulations undertaken with a company microsimulation tax-model (MATÍS), to assess the effects on leverage of two recent tax reforms in Italy since 1996. Main results suggest that: (a) fiscal effects are significant and robust explanations of firms’ financial behaviour; (b) the reforms analysed are able to induce similar reductions in firms’ leverage, when compared with the situation prevailing in 1996. However, the routes through which this occurs are different (relative price in the first case, cash flow in the second), tracing some important differences in the overall evaluation of the two reforms.

The paper has three aims. First, it presents the specific forward-looking methodology applied in the quantitative analysis undertaken in the Commission study, and discusses how it is able to overcome some of the most important limitations of the traditional King Fullerton approach. Second, it compares the results obtained by two different indicators, the traditional effective marginal tax rate and the effective average tax rate, the latter being particularly important to explain location decisions of multinational companies. Third, it discusses the usefulness of these indicators for policy makers, by summarising the overall results of the Commission study and their policy implications. All in all, these results show that the EU tax systems are very far from representing a level playing field for both domestic and international firms and that the size of the observed disparities in effective tax rates between Member States are mainly due to the differences in statutory tax rates. The picture arising from the quantitative analysis seems to point out the urgent need for a greater co-ordination in the EU, with a view to reducing the existing distortions and contributing to other important EU objectives.