Template-type: ReDIF-Article 1.0
Author-Name: Achille Vernizzi
Author-Name: Giacomo Boesso
Title: Il riconoscimento dei carichi di famiglia nell'Irpef in Italia e in Europa: alcune proposte per l'Italia
Abstract: Il riconoscimento dei carichi di famiglia nell?IRPEF in Italia e in Europa: alcune proposte per l?Italia (di Giacomo Boesso e Achille Vernizzi) - ABSTRACT: This paper compares the treatment of the family in the eleven Euro Countries and UK tax systems. For the sake of simplicity families with only one earner are considered. In the first section we survey the main features of the current systems in the twelve Countries to take account of marriage and the presence of children. In the second section we compare income thresholds below which no tax is due for each Country. In the third section we calculate the costs that each tax system recognizes for the spouse and dependent children. These costs may be explicitly stated as family allowances and child benefits or implicitly derived as a function of tax credits or family quotients and tax schedules. In the fourth section the tax systems of Italy, Ireland, Belgium, Germany, France and Portugal are simulated on a representative population obtained through a manipulation of the universe of the whole employees in Italy: the simulation allows to evaluate the total tax amount and the impact of the various approaches on three family types: singles, married couples with dependent children, singles with dependent children. In the fifth section, using the same representative population, we present the effects of the adoption of two system based, respectively, on one and two rates: the rates are chosen in order to preserve the same total amount of the current personal income tax in Italy. JEL D63 H24 H31 I31
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Volume: 2001/5
Year: 2001
Issue:5
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=16434&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/Ep2001-005001
Number: 1
Template-type: ReDIF-Article 1.0
Author-Name: Marco Percoco
Title: La tassa sui rifiuti solidi urbani: strumento di politica ambientale o semplice mezzo per la copertura dei costi di servizio?
Abstract: La tassa sui rifiuti solidi urbani: strumento di politica ambientale o semplice mezzo per la copertura dei costi di servizio? (di Marco Percoco) - ABSTRACT: Recent acts on municipal solid waste management have introduced some innovation in environment fiscal system. Previous tax (substantially fixed) has been changed in a fee as a positive function of the average production of garbage. In this note I will demonstrate the sub-optimality of this particular form by calculating the free riding incentives in a common poolproblem framework. JEL H21 Q28
Classification-JEL:
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Pages:
Volume: 2001/5
Year: 2001
Issue:5
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=16435&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:epepep:v:html10.3280/Ep2001-005002
Number: 2
Template-type: ReDIF-Article 1.0
Author-Name: Marcello Montefiori
Title: Reputazione e soluzioni di equilibrio nei contratti tra acquirenti e fornitori di servizi sanitari
Abstract: Reputazione e soluzioni di equilibrio nei contratti tra acquirenti e fornitori di servizi sanitari (di Marcello Montefiori) - ABSTRACT: This paper aims to verify the role of reputation in contracting for health care services. First of all we define the dynamic equation for the reputation. Then it is necessary to build an intertemporal model using a current value Hamiltonian. The model works under the hypothesis that the demand for health services does not reflect neither the quality of the service nor the reputation of the provider. The final goal is to check, in relation to the contract type implemented by providers and purchasers of health services, whether reputation allows for equilibrium outcomes characterised by quality levels and effort to reduce costs above the minimum enforceable level. JEL I11 I18
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Pages:
Volume: 2001/5
Year: 2001
Issue:5
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=16436&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:epepep:v:html10.3280/Ep2001-005003
Number: 3
Template-type: ReDIF-Article 1.0
Author-Name: Massimo Filippini
Author-Name: Diego Lunati
Author-Name: Luca Crivelli
Title: Dimensione ottima degli ospedali in uno Stato federale
Abstract: Dimensione ottima degli ospedali in uno Stato federale (di Luca Crivelli, Massimo Filippini e Diego Lunati) - ABSTRACT: Switzerland is a federal State where policy decisions and implementation regarding regional hospital plans are by rights incumbent to the regional and local governments (Canton and Town Council). This situation is in part responsible for the large number of small hospitals that have been built in recent years. In Switzerland, in fact, approximately 70% of hospitals have a capacity of less than 135 beds. The purpose of this study is to analyse the cost structure of the Swiss hospitals in order to assess economies of scale and to estimate a typical hospital?s optimum size. A translog cost function was estimated using panel data for a sample of 145 hospitals over the period 1989-1991. The results indicate the existence of economies of scale for most output levels. Empirical evidence suggests that a hospital?s optimum size is reached with 300 beds, even though a capacity of 135 beds is sufficient to absorb most of the economies of scale. JEL C23 D24 I11 I18
Classification-JEL:
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Pages:
Volume: 2001/5
Year: 2001
Issue:5
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=16437&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:epepep:v:html10.3280/Ep2001-005004
Number: 4