Template-type: ReDIF-Article 1.0 Author-Name: Jos? Torres Rem?rez Author-Name: Eduardo G?mez Melero Title: Does the Laffer curve exist? A review of the theoretical and applied literature, with special focus on the US and Spain Abstract: The Laffer Curve, which illustrates the relationship between tax rates and fiscal revenue, has been a central theme in economic theory and fiscal policy since its formulation. This article provides a comprehensive review of the literature on the Laffer Curve, with a particular focus on the elasticity of the tax base as a tool for its analysis. The elasticity of the tax base refers to the sensitivity of fiscal revenue to changes in tax rates and is crucial for understanding how variations in taxation impact economic behavior and, consequently, public revenue. The study compares empirical evidence from the United States and Spain to offer a detailed perspective on how these economies respond to changes in tax rates. Through a comparative analysis, it highlights similarities and differences in the response of the tax base and the efficiency of tax collection. This article provides an integrated view of the applicability and limitations of the Laffer Curve in different national contexts, offering practical implications for policymakers and contributing to the debate on optimizing tax revenue. Classification-JEL: H0, H21, H39 Keywords: Note: Pages:7-31 Volume: 2025/1 Year: 2025 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=77577&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2025-001001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=77577 Template-type: ReDIF-Article 1.0 Author-Name: Andrea Garlatti Author-Name: Paolo Fedele Author-Name: Silvia Iacuzzi Title: ESG performance measures in universities? strategic plans Abstract: Strategic planning has been one of the main pillars of public sector reform, yet it has often focused on a narrow set of concerns and proven unable to capture ?what matters? for public sector organizations, such as public universities. This research explores whether current trends towards sustainability practices can contribute to help bring public values back in the strategic objectives of universities, since they lead them to focus on broader social and environmental impacts. The article focuses on the inclusion of environmental, social and governance issues in the strategic plans of 13 Italian public universities. Findings shows that universities mostly incorporate social performance measures, partly disregarding environmental and governance dimensions and that the degree of integration of sustainability measures is mostly influenced by public management policies, mediated by pre-existing arrangements and factors. Classification-JEL: L32, M14, M41 Keywords: Note: Pages:33-70 Volume: 2025/1 Year: 2025 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=77578&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2025-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=77578 Template-type: ReDIF-Article 1.0 Author-Name: Giovanni Luchena Title: La responsabilit? socio-ambientale delle imprese tra poli oppositivi: umanesimo economico e funzionalismo Abstract: L?obiettivo del contributo ? quello di evidenziare taluni aspetti relative alla responsabilit? sociale dell?impresa, anche declinata in chiave ambientale. Si tratta di un approccio che punta a porre in luce il cambiamento di prospettiva con riferimento al ruolo che le imprese possono svolgere nella nuova dimensione etico-giuridica della responsabilit? sociale. Il paper richiama le proposizioni non soltanto della dottrina giuridica ma anche dell?economia aziendale e di altri saperi nel fornire un contributo all?esame delle problematiche concernenti il ruolo sociale dell?impresa. La disciplina giuridica pertinente trova oggi un pi? puntuale e organico quadro regolatorio nella recente direttiva sulla responsabilit? sociale dell?impresa adottata dalla Commissione. Se ne tracciano i profili essenziali, con particolare riferimento al ruolo degli Stati nel processo di armonizzazione normativa. Corporate Socio-Environmental Responsibility between Opposing Poles: Economic Humanism and Functionalism The aim of this paper is to highlight some aspects relating to corporate social responsibility, also from an environmental perspective. This is an approach that aims to highlight the change of the role that companies can play in the new ethical-legal dimension of social responsibility. The paper recalls the propositions not only of legal doctrine but also of business economics in providing a contribution to the examination of some of the problems concerning the social role of the company. The relevant legal discipline today finds a more precise and organic regulatory framework in the recent directive on corporate social responsibility adopted by the Commission. The essential profiles are traced, with particular reference to the role of the States in the regulatory harmonization process. Classification-JEL: K23 Keywords: responsabilit? sociale dell?impresa, etica, ambiente Note: Pages:71-88 Volume: 2025/1 Year: 2025 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=77579&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2025-001003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Stefania Cavaliere Title: La transizione digitale nei beni culturali Abstract: Il saggio illustra come il processo della transizione stia influenzando la disciplina dei beni culturali, sotto una pluralit? di angoli visuali. Viene in evidenzia come l?utilizzo e lo sfruttamento del patrimonio culturale stiano subendo un cambiamento radicale in relazione alle nuove tecnologie. Piattaforme e infrastrutture digitali, rappresentazioni multimediali e app stanno, infatti, portando ad una democratizzazione della cultura che permette alle opere d?arte smaterializzate di essere godute da un pubblico sempre pi? ampio, evitando il loro deterioramento e valorizzando il diritto alla cultura. Classification-JEL: K00, Z11 Keywords: transizione, beni culturali, digitalizzazione Note: Pages:89-105 Volume: 2025/1 Year: 2025 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=77580&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2025-001004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Donato Berardi Author-Name: Francesca Casarico Author-Name: Samir Traini Author-Name: Barbara Zecchin Title: Acque meteoriche: un approccio integrato nella gestione del servizio idrico Abstract: L?urbanizzazione che caratterizza il nostro Paese unita al cambiamento del clima rende pi? complessa la gestione delle acque meteoriche. Per decenni, la normativa europea e nazionale hanno riservato scarsa attenzione alla gestione delle acque meteoriche e ai rischi di contaminazione da esse derivanti. Tuttavia, la revisione della direttiva sulle acque reflue urbane e il riconoscimento, nell?ambito della Tassonomia UE, dei sistemi di drenaggio urbano come attivit? ecosostenibili sostengono un cambio di approccio. Storm water: An integrated approach is urgently needed The urbanization that characterizes our country combined with climate change makes stormwater management more complex. For decades, European and national legislation paid little attention to stormwater management and the risks of contamination from it. However, the revision of the Urban Waste Water Directive and the recognition within the EU Taxonomy of urban drainage systems as environmentally sustainable activities support a change in approach. Classification-JEL: Q25, Q53, Q54, L95 Keywords: acque meteoriche, inquinamento dell?acqua, normativa e gestione, utilities idriche. Note: Pages:107-135 Volume: 2025/1 Year: 2025 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=77581&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2025-001005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Valeria Grippo Author-Name: Andrea di Piazza Author-Name: Francesca Mazzarella Title: A new paradigm in corporate reporting: The Corporate Sustainability Reporting Directive (CSRD) Abstract: Classification-JEL: Keywords: Note: Pages:137-146 Volume: 2025/1 Year: 2025 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=77582&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2025-001006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Valeria Grippo Author-Name: Andrea di Piazza Author-Name: Francesca Mazzarella Title: Un nuovo paradigma nella rendicontazione aziendale: la Corporate Sustainability Reporting Directive (CSRD) Abstract: Classification-JEL: Keywords: Note: Pages:147-156 Volume: 2025/1 Year: 2025 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=77583&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:epepep:v:html10.3280/EP2025-001007 Number: 7