The Land Cadastre in Italy and some fiscal implications: a case study

The Land Cadastre, as an inventory of all relevant real estate in a territory, and most importantly, as a national tax system is, or at least should be, the protago-nist of fiscal, social and civil implications affecting the Italian context. According to unitary farmland incomes, the last revision dates back to 1978-1979, a period that no longer reflects the country’s current socioeconomic situation and does not consider the changes the land market has undergone over the years. Through the analysis of 183 purchases and sales of agricultural land in two districts in western Sicily, this research aims at verifying the adequacy or inadequacy of the current cadastral tariffs. Based on the prices surveyed and the cadastral farmland incomes, some indicators were constructed showing, on the one hand the absence of a strict correspondence between these two values and on the other hand the actual presence of fiscal ine-quality for all the crop qualities examined; and, consequently, the need for revising cadastral tariffs or for reforming tax system of Italian Cadastre by replacing tariffs with market values

A ricardian analysis of the impact of climate change on permanent crops in a mediterranean region

This is the first study which explores the impact of climate change in Sicily, a small Mediterranean region of Southern Europe. According to research, Mediterranean area has shown large climate shifts in the last century and it has been identified as one of the most prominent “Hot-Spots” in future climate change projections. Since agriculture is an economic activity which strongly depends on climate setting and is particularly responsive to climate changes, it is important to understand how such changes may affect agricultural profitability in the Mediterranean region. The aim of the present study is to assess the expected impact of climate change on permanent crops cultivated in Sicilian region (Southern Italy). By using data from Farm Accountancy Data Network and Ensembles climatic projections for 2021-2050 period, we showed that the impact of climate change is prominent in this region. However, crops respond to climatic variations in a different manner, highlighting that unlike the strong reduction in profitability of grapevine and citrus tree, the predicted average Net Revenue of olive tree is almost the same as in the reference period (1961-1990)

Methodological approaches to the valuation of forest ecosystem services: An overview of recent international research trends

Forests represent the most important source of ecosystem services (ES) on a global level both for the production of goods and for the provision of services and externalities, nevertheless scientific research in the economic field is lacking. Currently the number of documents relating to ES is 16 673, of which only 1 379 concern the forestry sector. The aim of this study is to provide an overview of scientific research trends in the field of economic evaluation of forest ecosystem services (FES). To this end, an on-line bibliographic survey was carried out on the main scientific search engines, which made it possible to quantify the works and at the same time to detect the main evaluation methods used for the different FES. This survey allowed to collect 93 articles meeting the search criteria: the most active continents were Europe and Asia, whereas most of the articles focused on the joint evaluation of provisioning, regulation and cultural services, even if a good number of them only concerned cultural services. The most widely used valuation methodologies were the contingent valuation among the stated preference techniques and the market price among direct observation criteria