Template-type: ReDIF-Article 1.0 Author-Name: Augusta Badriotti Title: L?imposta sul reddito d?impresa: armonizzazione o concorrenza fiscale in Europa? Abstract: The growing interaction of world economies has increased the mobility of capital and reinforced the fiscal competition among countries. Since its creation the European Union tried to encourage the mobility while at the same time attempting to reduce the distortions caused to economic activities. This paper studies effective tax rates in the European Union reviewing EU?s harmonization proposals of corporate income taxation. Empirical results based on a micro forward-looking approach originally developed by Devereux and Griffith (1998, 2003) are presented. The conclusions are supportive of the positive effect of EU?s actions, although stressing the potential effect that international tax competition has exerted all around the world Classification-JEL: H25, H32, H87 E62 Keywords: Note: Pages:5-26 Volume: XXXIX Year: 2009 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=38117&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2009-001001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Irene Bertucci Title: La questione del modello delle pensioni Abstract: In the EU and in the United States, the ageing of the population and the lowering, in the years 2000, of the GNP and the tax base growth rate, are both motives which have induced many writers to claim that the PAYG models can no longer maintain the traditional promises of payment of pensions which are near to the wages levels. The proposal is, therefore, for a transition (or return) to models of funded pensions which permit those who are still actively employed to base the target consumption of their pension years on the savings accumulated during their working life. However, when the pension benefits cover almost the entire population and payments to pensioners imply a flow of income of between 10 and 20% of the national product, any pension model must tackle substantial choices to be made with regard to the distribution of resources between the actively employed and pensioners (and other categories). The ageing of the population tends to generate new conflicts about distribution of income, inflation and socio-political instability, above all, when the growth rate of income tends to lower. As a result, it becomes crucial to compare the differential effects of the two models on the growth of the economy. The choice between two models or a combination of models becomes crucial in order to assess their effects on the growth of the economy. The theory that the "two pillar" model permits a diversification of the "political"risks of PAYG models and the "financial"risks of funded models, does not appear to be convincing. The future economic and political stability of the pensions systems can be guaranteed only by the growth of productivity and national income to such a degree that its distribution can satisfy the expectations both of those actively employed and the growing quota of pensioners. Classification-JEL: Keywords: Note: Pages:27-56 Volume: XXXIX Year: 2009 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=38118&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2009-001002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Carmela Brugnano Author-Name: Chiara Rapallini Title: Il Patto di Stabilit? Interno per i Comuni: una valutazione con i certificati dei conti consuntivi Abstract: While the Central Government is responsible for the European Stability and Growth Pact, internal coordination among different layers of government is crucial to comply with the European obligation. In this paper the Italian Domestic Stability Pact (DSP) on local authorities is evaluated in terms of its effects on the public sector borrowing requirement from 1999 to 2005. A new data base is used to verify yearly and for each local authority the respect of the Italian DSP. More precisely, the fiscal rule is calculated on official budget data for the whole sample of local authorities tied. The results supply evidence for reconsidering the structure of the DSP in terms of binding fiscal rule, adjustment of structural local budget deficits and international compliance. Classification-JEL: H71 Keywords: Note: Pages:57-89 Volume: XXXIX Year: 2009 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=38119&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2009-001003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Giuseppe Ciaccio Title: La criminalit? organizzata nelle regioni meridionali: effetti sullo sviluppo economico e sul costo dei servizi pubblici locali Abstract: A well known characteristic of Italy is the deep gap in the economic development between the North and the South, but there is also a huge difference in the quality of social capital, so that the culture of illegality is much more present in some of southern regions, where organised crime is particularly strong. The first part of this paper describes the main differences among the most important criminal organizations of Southern Italy. The second part examines the major effects of organised crime in the economy of Mezzogiorno. In addition to a description of the link between the presence of mafia and the economic underdevelopment, that has been already discussed in other researches, this study focuses on local public service costs in some southern municipalities where the work of mafia is more pervasive. The econometric analyses confirms the hypothesis that the presence of mafia can be the cause of higher costs, especially in funeral transports and in the collection and disposal of waste material. Classification-JEL: L99, O18 Keywords: Note: Pages:91-114 Volume: XXXIX Year: 2009 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=38120&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2009-001004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Antonio Dallara Title: Le dimensioni della sostenibilit? delle province italiane e la pubblica amministrazione locale Abstract: The aim of this paper is the analysis of economic-social-environmental factors of Italian provinces development. The focus is on Local Public Administration (LPA). We propose a model to describe the Territorial Socio-Economic Systems (TSES). We take the ESE model (Economy, Society, Environment) presented last year (Ciciotti, Dallara, Rizzi, 2008; Dallara, 2005a; Dallara, 2006, Dallara, 2008) and we enlarge it with the structure and the strategies of the LPA. The Local Public Administrations are the chief town of the province, all the other town of each province but the chief town, and the Public Administration of Province. The structural indicators of Local Public Administration are quantitative information about internal structural organization (number and skills of employees), about patrimonial and financial structure, about public expenses. The LPA strategies are described with the functional distribution of expenses, divided in expenses for economy (economic development, tourism, productive services), expenses for society (justice, local policy, education, culture, sport) and expenses for environment (urbanization, transport and mobility). Classification-JEL: R1; R5; H11; C8; O18 Keywords: Note: Pages:115-148 Volume: XXXIX Year: 2009 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=38121&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2009-001005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Agnese Sacchi Title: Il finanziamento della sanit? in Italia: finanza autonoma o derivata? Abstract: Recent reforms of the National Health Service (NHS) financing system in Italy (D.Lgs. 446/97 and D.Lgs. 56/2000) have potentially given more responsibility for health care to Regions, increasing their power over this function. Starting from this normative process, the aim of the paper is to analyse the Italian health spending in the Ordinary Statute Regions (OSR), by proposing a model to verify empirically whether the financing mechanisms are actually defined at local level or if Regions act as agents of the central government. The empirical results do not support the evolution of fiscal federalism in the health sector, highlighting in fact that health financing decisions are mostly centralized in Italy, even if the institutional context has recently moved towards decentralization of health financing sources, extending the autonomy of sub-national governments. Classification-JEL: H51, H75, H77 Keywords: Note: Pages:149-182 Volume: XXXIX Year: 2009 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=38122&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2009-001006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: n.d. Title: Schede bibliografiche Abstract: Classification-JEL: Keywords: Note: Pages:183-187 Volume: XXXIX Year: 2009 Issue:1-2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=38123&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2009-001007 Number: 7