Template-type: ReDIF-Article 1.0 Author-Name: Gianluca Lagan? Author-Name: Bruno Bises Title: Incentivi fiscali agli investimenti in R&S: una proposta per l'Italia Abstract: Incentivi fiscali agli investimenti in R&S: una proposta per l'Italia (di Bruno Bises, Gianluca Lagan?) - ABSTRACT: Due to its low level of business expenditure on R&D (berd), Italy is urged to adopt fiscal incentives to R&D, like most oecd countries. This paper proposes the introduction of a permanent tax credit that ranges between 15% and 52% of total berd. Estimates show that this policy should foster R&D business expenditure by generating an annual growth that falls within a range of 5-15% letting the berd to gdp ratio to rise from the current 0.5% to a maximum of a 1.3% within 5 years. Classification-JEL: Keywords: Note: Pages:5-36 Volume: 2007/1-2 Year: 2007 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=30329&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2007-40940001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Giuseppe Coco Title: La misurazione degli oneri amministrativi tramite Standard Cost Model Abstract: La misurazione degli oneri amministrativi tramite Standard Cost Model (di Giuseppe Coco) - ABSTRACT: In recent years a considerable amount of attention has been devoted to the administrative costs of regulation for business and their effects on growth. This paper examines a methodology for the evaluation of these burdens, that is rapidly becoming the most used across Europe, the Standard Cost Model. I conclude that the scm is useful to achieve transparency in simplification policies and commitment to the target of reducing administrative burdens but cannot be used as a substitute for broader quality-ofregulation policies. Classification-JEL: Keywords: Note: Pages:37-52 Volume: 2007/1-2 Year: 2007 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=30330&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2007-40940002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Giulia Colombo Title: Modelli cge e simulazione di politiche pubbliche. Un'applicazione all'Italia con l'utilizzo di GAMS Abstract: Modelli cge e simulazione di politiche pubbliche. Un'applicazione all'Italia con l'utilizzo di GAMS (di Giulia Colombo) - ABSTRACT: Computable General Equilibrium (cge) models are a particular format of Applied General Equilibrium (age) models. They have mostly developed in recent years, especially thanks to the availability of special software packages for their solution. cge models can be seen as derived from input-output analysis, and they are used to simulate economic shocks and economic policy changes. This paper explores the hypothesis of a double dividend from environmental taxation, i.e. whether shifting the burden of taxation away from other types of distortionary taxes towards the environment can rise employment. Using a Computable General Equilibrium model of the Italian economy calibrated on a Social Accounting Matrix (sam) built on the input-output table of the year 1997, it simulates an equal-yield environmental tax reform, which increases taxation on the energy sector. This additional revenue is used at first to distribute lump-sum payments to the representative household, secondly to reduce personal income tax rates, and finally to reduce the social security contributions on labour. The last simulation has a more consistent effect in influencing the demand for labour by employers, and also labour supply, because it reduces the distortion existing on the labour market, thus creating additional employmen Classification-JEL: Keywords: Note: Pages:53-86 Volume: 2007/1-2 Year: 2007 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=30331&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2007-40940003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Roberto Fazioli Title: La liberalizzazione dell'offerta di servizi pubblici locali orientata all'efficienza di risultato: una proposta operativa Abstract: La liberalizzazione dell'offerta di servizi pubblici locali orientata all'efficienza di risultato: una proposta operativa (di Roberto Fazioli) - ABSTRACT: The article suggests a series of changes of the italian ddl 772-06 regarding the reorganization of the local public utilities system. The aim is to promote a sector industrial politics and a regulation of the services of general interest that could be able to raise, according to the italian constitution, an effectiveness and efficiency logic of the services, enhancing the autonomy principles of the local bodies. The main element that should drive the public utilities sector regulation is the centrality of the ?citizen-user? with his specific needs of access to the essential services of the territory where he lives and works. The attention to the local peculiarities highlights the need, and not just the will, to defend the constitutional prerogatives of local bodies? autonomy and, at the same time, it widens the forms of diffusion of the rules created to avoid forms of discrimination in the ways local public utilities are trusted. This means to plan a ?reform? of the services of public interest based not just on the organization form of the offer but, first of all, on the communities needs Classification-JEL: Keywords: Note: Pages:87-98 Volume: 2007/1-2 Year: 2007 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=30332&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2007-40940004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Simone Pellegrino Title: Struttura ed effetti redistributivi dell'imposta personale italiana: il confronto 2000-2005 e un esercizio di modifica Abstract: Struttura ed effetti redistributivi dell'imposta personale italiana: il confronto 2000-2005 e un esercizio di modifica (di Simone Pellegrino) - ABSTRACT: During the last five years the Italian Personal Income Tax structure has experienced important changes: the number of income tax rates has been reduced from five to four and almost all the tax credits have been replaced with two kind of income-related tax deductions. All these alterations have left the redistributive effect of tax quite unchanged: the Reynolds-Smolenky index decreases from 4.97 in 2000 to 4.89 in 2005, while tax progressivity improves because Kakwani index increases from 20.33 in 2000 to 24.44 in 2005. This has been possible because of the large lowering in overall average income tax rate, which decreases from 19.64 to 16.66 per cent. In addition, the present PIT structure does not seem to improve efficiency: the marginal effective tax rates are not increasing with the gross income and higher than the nominal ones, while the deductions for dependent children augment the unequal tax treatment among families with one or more source of income. This paper analyses these issues trying to individuate a possible PIT structure able to improve the present one from both the efficiency and equality ground. Classification-JEL: Keywords: Note: Pages:99-144 Volume: 2007/1-2 Year: 2007 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=30333&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2007-40940005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Achille Vernizzi Title: Una precisazione sulla scomposizione dell'indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell'indice di Plotnick Abstract: Classification-JEL: Keywords: Note: Pages:145-154 Volume: 2007/1-2 Year: 2007 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=30334&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2007-40940006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Marina Cavalieri Title: Un'analisi della variabilit? della spesa farmaceutica delle ASL Abstract: Un'analisi della variabilit? della spesa farmaceutica delle ASL (di Marina Cavalieri) - ABSTRACT: recent years there has been a deep process of decentralization of responsibilities for pharmaceutical care. The different choices made by regional and, to a smaller extent, local governments are reflected in strong gaps in the levels of public pharmaceutical expenditure. The present article intends to analyse the variability of pharmaceutical expenditure of local health authorities. The objective is to show that this variability is only partially explained by differences in the characteristics of demand, in the structure of supply of health care and in the choices of pharmaceutical policy. A part of it could be due to an excessive and inefficient use of prescriptions and drugs. The identification and elimination of these inefficiencies could allow local health authorities to free financial resources for other health programmes. In this context, the econometric analysis will be used not only for previsional purposes but also for normative ones, in order to evaluate the efficacy of different measures for containing and rationalizing pharmaceutical care and to propose the adoption of specific prescribing budget mechanisms at a local level. Classification-JEL: Keywords: Note: Pages:155-194 Volume: 2007/1-2 Year: 2007 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=30335&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2007-40940007 Number: 7 Template-type: ReDIF-Article 1.0 Author-Name: Documenti/Bibliografia Title: Spoglio riviste/Schede bibliografiche Abstract: Classification-JEL: Keywords: Note: Pages:195-208 Volume: 2007/1-2 Year: 2007 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=30336&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/Ep2007-40940008 Number: 8