Template-type: ReDIF-Article 1.0 Author-Name: Hansj?rg Bl?chliger Author-Name: Bal?zs ?gert Title: Intergovernmental Transfers: Are they pro- or counter-cyclical? Abstract: This note describes an empirical analysis to measure the cyclical properties of intergovernmental transfers. By modelling a fiscal policy reaction function, the paper tests whether transfers systems in 25 member countries of the Organisation for Economic Co-operation and Development (OECD) are pro-or counter-cyclical, i.e. whether they offset cyclical fluctuations of sub-central economies or, on the contrary, exacerbate them. Regression results suggest that transfer systems tend to be pro-cyclical in general and in more than half of OECD countries and tend to destabilise sub-central economies. Pro-cyclical grants hence often exacerbate the pro-cyclicality of sub-central fiscal policy. Transfer pro-cyclicality may be the result of several factors: Transfer spending is often a fixed share of central government tax revenue which itself tends to be pro-cyclical. Moreover, many grants are matching sub-central spending and hence tend to increase when sub-central spending rises. Finally, reform proposals are presented to make transfer systems less cyclical and more stabilising. Classification-JEL: H42, H50, H77 Keywords: Note: Pages:5-20 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61485&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2017-003001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61485 Template-type: ReDIF-Article 1.0 Author-Name: Giorgio Brosio Title: Equalization transfers and convergence between federal and unitary systems: A contribution to their historical analysis Abstract: Equalization transfers, or grants, are a crucial component of modern federal and unitary countries. They also shape the evolution of different political systems promoting convergence in their effective working. The literature does not provide studies with a long-term and comparative perspective despite the relevance of this approach to the study of intergovernmental relations. The paper provides a contribution aimed at filling this void. It considers a small set of countries, including two unitary systems, Italy and the UK with a focus on English local government and three federal countries, Australia, Canada, and the United States. Federal systems are now paying more attention than initially to uniformity of policies and equality of access to the benefits of public policies, while unitary systems show much more attention than in the past to reaching equality of access and benefits from policies through local autonomy and use of transparent intergovernmental grants, rather than with hierarchical command. Another way of illustrating this process is stressing the growing recognition of common citizenship in both federal and unitary states. Classification-JEL: H7, H73, H77 Keywords: Note: Pages:21-66 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61486&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2017-003002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61486 Template-type: ReDIF-Article 1.0 Author-Name: Fernando Di Nicola Author-Name: Melisso Boschi Author-Name: Giorgio Mongelli Title: Effective marginal and average tax rates in the 2017 Italian tax-benefit system Abstract: The personal income tax-benefit system influences, through marginal and average tax rates, income redistribution, labour supply, and tax evasion. In this paper we present, for the main taxpayer types and income levels, the statutory and implicit tax rates generated by the Italian personal income tax-benefit system components (social contributions, personal income tax, income type deductions, family-related deductions, family allowance, local surtaxes, and the "80 euro monthly bonus") along with the effective marginal tax rates deriving from their interaction. These tax rates are computed both for hypothetical taxpayer types (employee, retiree, self-employed with and without dependent family members) and using a microsimulation model based on a representative sample. The results show that the Italian tax-benefit system generates a broad range of effective marginal tax rates, with positive and negative values, determining, in some cases, also "poverty traps" (that is marginal tax rates higher than 100 percent). The marginal and average tax rates are also sometimes decreasing with growing taxable income, while at a low level of income we have such high tax rates that a disincentive for labour supply may result. With this evidence, a correction of the Italian tax-benefit system appears desirable both to preserve a more efficient income redistribution as well as labour supply incentives. Classification-JEL: H21, H24, H31 Keywords: Note: Pages:67-90 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61487&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2017-003003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61487 Template-type: ReDIF-Article 1.0 Author-Name: Veronica Polin Title: Identit? e riconoscimento: un possibile approccio teorico per la comprensione del fenomeno dell?homelessness? Abstract: Identity and recognition: A possible theoretical key to understanding the phenomenon of homelessness? Homelessness is one of the most extreme forms of poverty. Recent literature explains this event using an approach that combines individual characteristics and structural forces. However, in the homelessness?s study few attention has been given to human dimension and the role of crisis of identity and recognition. The need to be socially recognized is not simply a need among many others, to which we can possibly give up: it is a basic condition of our being human persons. Becoming homeless is definitely a very traumatic event, but these persons suffer before they begin this transition and continue even after that. In both phases, homeless people might be victims of various forms of misrecognition: physical and psychological maltreatment, rights? deprivation and social exclusion that affect the validation of their social identity. Homelessness is certainly an expression of material and economic poverty, but it might also reflect other human and social problems. The aim of this paper is to explore how identity and recognition concepts can be used as a framework to understand homelessness experience more deeply and design effective and innovative public policies. Classification-JEL: A12, D63, I38 Keywords: Note: Pages:91-117 Volume: 2017/3 Year: 2017 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=61488&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2017-003004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=61488