Template-type: ReDIF-Article 1.0 Author-Name: Federico Biagi Author-Name: Giorgio Brosio Author-Name: Gilberto Turati Title: Le imposte di scopo: una rassegna di alcuni casi interessanti Abstract: Le imposte di scopo: una rassegna di alcuni casi interessanti (di Federico Biagi, Giorgio Brosio, Gilberto Turati) - ABSTRACT: In this paper we survey some cases of earmarked taxation. We focus, in particular, on road pricing (that can be interpreted as a tax on traffic flows), and on tourism tax. We show that, in both cases, a pigouvian tax (i.e. a tax used to correct external effects caused by traffic or tourists) can be interpreted as a earmarked tax by simply using its revenue to fund public infrastructures aimed at easing congestion caused by traffic or tourists. We also consider the difficulties of implementing such schemes by analysing a few actual experiences in other countries. Classification-JEL: Keywords: Note: Pages: Volume: 2004/5 Year: 2004 Issue:5 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=22823&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2004-005001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Miguel Angoitia Grijalba Title: Le competenze locali in Spagna Abstract: Le competenze locali in Spagna (di Miguel Angoitia Grijalba) - ABSTRACT: Spain has become one of the most decentralised countries among developed countries since 1978. Nevertheless, local governments have been kept out of this decentralization process. The aim of this article is to explain the current framework of local expenditure from the point of view of the principle of local autonomy, sacred by the Spanish Constitution. Local expenditure budgets will be analysed, finding out two characteristics of local expenditure: concentration and diversity, both from geographical and size terms, and identifying some possible reasons for these facts. Finally, the article introduces the Local Pact for Spain, its fundamentals and goals, and the main problems that a second decentralization from regional governments to local authorities may face. Classification-JEL: Keywords: Note: Pages: Volume: 2004/5 Year: 2004 Issue:5 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=22824&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2004-005002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Francesco Spadafora Title: Il pilastro privato del sistema previdenziale: il caso del Regno Unito Abstract: Il pilastro privato del sistema previdenziale: il caso del Regno Unito (di Francesco Spadafora) - ABSTRACT: In striking contrast with the majority of other European economies, the UK pension system does not pose problems of financial sustainability to public finances. Public expenditure for pensions is foreseen to remain relatively stable for the next 50 years, around 5% of GDP, thanks to the considerable stock of privately-funded, actuariallyfair pension provision accumulated by the country. Nonetheless, an intense debate is under way on the alleged crisis of the pension system, resulting not only from the private cost but also from the level of the benefits. The debate encompasses both the demand and the supply side of the pension system. The present work illustrates the structural characteristics and significant peculiarities of the UK pension system, with particular emphasis on the evolution of pension savings in the private sector. Furthermore, it surveys the main aspects of the current debate and the different measures put forward as possible solutions. With reference to Italy, the UK experience may constitute a source of meaningful reflections for the current debate on the evolution of private pensions. Classification-JEL: Keywords: Note: Pages: Volume: 2004/5 Year: 2004 Issue:5 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=22825&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2004-005003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Maria Daniela Giammanco Author-Name: Carmela Di Mauro Title: La valutazione degli stati di salute sulla base delle preferenze individuali: un'analisi delle risposte incoerenti Abstract: La valutazione degli stati di salute sulla base delle preferenze individuali: un'analisi delle risposte incoerenti (di Carmela Di Mauro, Maria Daniela Giammanco) - ABSTRACT: When building QALYs (Quality-adjusted Life Years), the crucial element is the valuation of health state utilities. The three main valuation techniques, the rating scale, the standard gamble and the time trade-off, should theoretically provide equivalent results. However, differences in frame, as well as the failure of the normative theory of expected utility from a descriptive point of view, give rise to significantly different utility values according to the estimation technique. We propose to analyse the problem of the best technique from an empirical perspective, comparing the three methods on the basis of the consistency of elicited responses. We use a sample of sixty individuals to analyse inconsistent responses in a qualitative fashion and identify the potential sources of inconsistency. The methods based on a trade-off exhibit higher inconsistency rates. However, we find that the observed rate can be reduced through the introduction of visual aids during the administration of interviews. Classification-JEL: Keywords: Note: Pages: Volume: 2004/5 Year: 2004 Issue:5 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=22826&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2004-005004 Number: 4