Template-type: ReDIF-Article 1.0
Author-Name: Davide Azzolini
Author-Name: Martina Bazzoli
Author-Name: Silvia De Poli
Author-Name: Carlo Fiorio
Author-Name: Samuele Poy

Title: Developing and Validating Regional Microsimulation Models. TREMOD: The Tax-Benefit Model of the Italian Province of Trento
Abstract: A large number of microsimulation models have been developed in Italy over the past years. Only few of them have been created to study specific regional contexts. This paper illustrates the development and validation of TREMOD, a new "static" tax-benefit microsimulation model for the province of Trento. TREMOD is based on the EUROMOD platform and is proposed as an ex-ante evaluation model applicable to local taxation and welfare policies. The main strength of TREMOD is the high quality of the data used. The input database has been obtained by matching data from a local representative survey on households? life conditions with administrative data on individual income tax returns. This aspect is one of the main strengths of TREMOD compared with other experiences in microsimulation modelling. As shown in this paper, the combination of survey and administrative data yields substantial gains in simulation precision.
Classification-JEL: JEL: H24, I32, I38
Keywords: 
Note: 
Pages:5-33
Volume: 2017/1
Year: 2017
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59721&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:epepep:v:html10.3280/EP2017-001001
Number: 1
X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=59721

Template-type: ReDIF-Article 1.0
Author-Name: Paolo Di Caro

Title: Analisi distributiva dell?IRPEF utilizzando i microdati di fonte fiscale
Abstract: This paper presents evidence on the distributive role of IRPEF, by using administrative microdata for the fiscal year 2014 elaborated at the Italian Ministry of Economy and Finance (Tax File IRPEF). The following results are obtained. The new contents of the dataset are described. Empirical evidence is provided on the IRPEF?s redistributive role also for particular income categories. The distributive effects of tax credits are reported. It is also found that the tax credit "Bonus 80 euro" produced positive effects on the vertical distribution of income, but it had negative consequences on reranking. Specific findings are obtained for the territorial dimension of IRPEF. In conclusion, results are summarized and policy suggestions are proposed.
Classification-JEL: JEL: D31, H23, H24
Keywords: 
Note: 
Pages:35-59
Volume: 2017/1
Year: 2017
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59722&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:epepep:v:html10.3280/EP2017-001002
Number: 2
X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=59722

Template-type: ReDIF-Article 1.0
Author-Name: Fabio Fiorillo
Author-Name: Cristina Muscillo
Author-Name: Stefania Taralli

Title: Misure di benessere dei territori e programmazione strategica: il livello comunale
Abstract: The paper concerns the application of the indicators defined under the Istat?s projects to measure the Equitable and Sustainable Well-being (the BES projects) to the strategic planning of Italian Municipalities. To this end, the BES indicators are categorized according to the public accounting classification, so to enhance their relevance and usefulness in supporting policy-making and evaluation at local level. Recently, a governmental reform introduced for the first time in Italy a standard classification of the municipal budgets: according to the new rules, the municipalit?s budget planning is now going to follow a goal-oriented approach, to identify the strategic objectives to pursue through the administrative action. To better address local needs, a socio-economic analysis must support the strategic planning in order to set the goals and fix the targets. A standard set of indicators may suitably complete the harmonized budget and planning brought about by the reform. The BES indicators can provide the required information to decision-makers and they can inform both policy makers and citizens about the economic, social and environmental state of the local context. The BES indicators can also support the monitoring and benchmarking of the local well-being, as they are comparable in space and time. In addition, as the BES framework relies on a participatory process with the civil society and the stakeholders, the BES indicators, impartial, reliable and transparent, can be properly used for local policies? planning and evaluation.
Classification-JEL: JEL: H79, M41, M48, I31
Keywords: 
Note: 
Pages:61-96
Volume: 2017/1
Year: 2017
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59723&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:epepep:v:html10.3280/EP2017-001003
Number: 3
X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=59723

Template-type: ReDIF-Article 1.0
Author-Name: Anna Peta

Title: I controlli interni gestionali nella PA: criticit? e correttivi di un sistema in continua evoluzione
Abstract: At the beginning of the 1990s, the need to increase the efficiency of administra-tive activity resulted in legislative initiatives to extend some of the management tools developed in the private sector to the Italian Public Administration. Among these instruments, a key role was assigned to internal controls. Over twenty years since their introduction, the functioning of public internal controls still displays several critical aspects. Through a comparative assessment with other European models, the author highlights the main shortcomings affecting the legal frame-work of Italian public internal controls, such as the lack of a clearly identified internal audit structure or their excessive focus on formal aspects. Moreover, the results of past performance assessments show that the principles of "accountability" and "transparency" are not widely applied within the Administration, thus undermining the effectiveness of internal controls. Some of these weaknesses have been addressed with the recently adopted regulation on measuring the performance of the Public Administration; the positive effects of the new measures will, however, depend on their concrete implementation.
Classification-JEL: JEL: K23, H83, M42
Keywords: 
Note: 
Pages:97-132
Volume: 2017/1
Year: 2017
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59724&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:epepep:v:html10.3280/EP2017-001004
Number: 4
X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=59724

Template-type: ReDIF-Article 1.0
Author-Name: Rita Mileno

Title: L?industria del servizio idrico integrato. Una fotografia scattata attraverso lo studio di settore: "Blue Book. I dati sul servizio idrico in Italia"
Abstract: 
Classification-JEL: 
Keywords: 
Note: 
Pages:133-147
Volume: 2017/1
Year: 2017
Issue:1
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=59725&Tipo=Articolo PDF
File-Format: text/HTML
Handle: RePEc:fan:epepep:v:html10.3280/EP2017-001005
Number: 5