81 research outputs found
Fixing the Eurozone Setup: On Viable Forms of Fiscal Union
There is a growing consensus that the eurozone configuration requires substantial reforms, but member countries have vastly different views on the issues that should be addressed and the specific reforms to be implemented. A number of limited and sometimes unbalanced packages concerning fiscal coordination, the Banking Union and a European Monetary Fund have yet to be completed and a more ambitious effort concerning a Fiscal Union is still in the stage of a laborious political debate. In this paper, we focus on reform proposals that can deliver effective results by discussing different forms of Fiscal Union and looking for one that is more likely to survive the conflicting point of views of the different eurozone members. Finding that an unemployment insurance scheme is the more plausible short-term step to bolster the current reform efforts, we discuss different alternative implementation strategies for such a scheme. We conclude that a scheme with direct payments to the unemployed is the most effective approach to equip the eurozone with central shock absorption capacity while taking into account political feasibility, and that scientific literature provides appropriate backstops and conditionalities to prevent moral hazard
Effetti distributivi delle imposte decentrate sui consumi
2partially_openFigari F.; Gandullia L.Figari, Francesco; Gandullia, L
The fiscal and equity impact of tax expenditures in the European Union
Tax expenditures are preferential tax treatments granted to specific individuals or categories of households which aim at achieving social and economic goals \u2013 poverty and inequality reduction, and employment promotion, among others. Tax expenditures are widely used by EU Member States. However, their fiscal and equity impacts are not always clear and their effectiveness and efficiency as a policy instrument needs to be carefully evaluated, especially in the present context of constrained public finances. Tax expenditures might in some cases distort economic incentives be it towards consumption or investment, in some case by favouring rent seeking behaviour and making tax systems less transparent and/or regressive from a social viewpoint.
While policy recommendations often call for streamlining tax expenditures, in practice policy measures are often difficult to design in particular given the difficulty in measuring the fiscal and equity impact of tax expenditures. This paper quantifies the fiscal and equity effects of tax expenditures in 27 European countries making use of EUROMOD, the EU-wide microsimulation model. We focus on four specific categories of preferential tax treatments affecting personal income taxation related to housing, pension, education and health expenditures. One key feature of the microsimulation model EUROMOD is that it embeds the interaction between different tax instruments and benefits entitlement which, in EU tax systems, proves essentially to fully gauge the fiscal and equity impact of tax expenditures. In order to quantify the impact of tax expenditure on governments' tax revenues and on households' disposable income a benchmark tax system scenario is created where tax expenditures \u2013 in the form of allowances, deductions, exemptions, reliefs and credits \u2013 are explicitly considered.
We find a variety of effects, in terms of sign and magnitude, across Member States, and within these, among types of households and across generations. Overall our findings suggest that the impact of tax expenditure on tax revenues and on income inequalities can be sizeable. The redistributive impact of removing tax expenditures can go both directions, either on the progressive or regressive side, depending on the country and the tax expenditure considered. This result points out to the importance of a careful country specific scrutiny, for each type of tax expenditures
Frequent use of emergency departments: an application to the paediatric context.
Frequent users of Emergency Departments (EDs) represent a particularly interesting category of users since they account to a small percentage of patients but they affect considerably accesses, overcrowding and the overall costs of ED activities. The literature on the topic is vast and it allows to delineate a profile of frequent users identifying socio-demographic (age, gender, nationality) and clinical (chronic diseases, drugs and alcohol abuse; psychic illnesses) risk factors. However, most of the studies on the topic limit the analysis to one-year period or to a single study site and there is no consensus on the definition of frequent use. Frequent users are generally defined as those patients reporting a number of accesses per year beyond a certain threshold. The selection of the threshold is often based on previous literature or on percentiles but the definitions vary considerably and the choice tends to be subjective. In this study, the focus will be placed on paediatric patients, with reference to which the contributions in the literature are still very limited. The objective is to identify the most important drivers of ED frequent use in the 19 EDs of Liguria region (Italy) during a three-year period (2013-2015). The dataset contains 287,242 accesses referred to 144,895 under 14 patients and it includes information on patients\u2019 characteristics and on their clinical pathway. To overcome the limitations connected to previous definitions of frequent use, we exploit the availability of data on three years; this allows to define, not only frequent use, but also its duration (i.e. One-shot / Multiple shot frequent use) and intensity (Normal, High, Very high). By the use of logit and multinomial logit regressions we identify a set of risk factors associated to frequent use and to the different forms of frequent use. Results show that even if frequent users represent a small share of patients (9%) they contribute to roughly 25% of accesses. Chronic conditions are the most relevant determinants of frequent use (particularly mental disorders, diseases of the respiratory system) but also foreign nationality turns out to be an important predictor. Differences emerge in the impact of regressors on the different forms of frequent use defined according to its duration and intensity. The study represents an important tool to support policy-making and to discriminate between the potentially preventable frequent use (i.e. inapFrequent users of Emergency Departments (EDs) represent a particularly interesting category of users since they account to a small percentage of patients but they affect considerably accesses, overcrowding and the overall costs of ED activities. The literature on the topic is vast and it allows to delineate a profile of frequent users identifying socio-demographic (age, gender, nationality) and clinical (chronic diseases, drugs and alcohol abuse; psychic illnesses) risk factors. However, most of the studies on the topic limit the analysis to one-year period or to a single study site and there is no consensus on the definition of frequent use. Frequent users are generally defined as those patients reporting a number of accesses per year beyond a certain threshold. The selection of the threshold is often based on previous literature or on percentiles but the definitions vary considerably and the choice tends to be subjective. In this study, the focus will be placed on paediatric patients, with reference to which the contributions in the literature are still very limited. The objective is to identify the most important drivers of ED frequent use in the 19 EDs of Liguria region (Italy) during a three-year period (2013-2015). The dataset contains 287,242 accesses referred to 144,895 under 14 patients and it includes information on patients\u2019 characteristics and on their clinical pathway. To overcome the limitations connected to previous definitions of frequent use, we exploit the availability of data on three years; this allows to define, not only frequent use, but also its duration (i.e. One-shot / Multiple shot frequent use) and intensity (Normal, High, Very high). By the use of logit and multinomial logit regressions we identify a set of risk factors associated to frequent use and to the different forms of frequent use. Results show that even if frequent users represent a small share of patients (9%) they contribute to roughly 25% of accesses. Chronic conditions are the most relevant determinants of frequent use (particularly mental disorders, diseases of the respiratory system) but also foreign nationality turns out to be an important predictor. Differences emerge in the impact of regressors on the different forms of frequent use defined according to its duration and intensity. 150 05 March 2018, IISES Annual Conference, Sevilla ISBN ISBN 978-80-87927-45-8, IISES The study represents an important tool to support policy-making and to discriminate between the potentially preventable frequent use (i.e. inapFrequent users of Emergency Departments (EDs) represent a particularly interesting category of users since they account to a small percentage of patients but they affect considerably accesses, overcrowding and the overall costs of ED activities. The literature on the topic is vast and it allows to delineate a profile of frequent users identifying socio-demographic (age, gender, nationality) and clinical (chronic diseases, drugs and alcohol abuse; psychic illnesses) risk factors. However, most of the studies on the topic limit the analysis to one-year period or to a single study site and there is no consensus on the definition of frequent use. Frequent users are generally defined as those patients reporting a number of accesses per year beyond a certain threshold. The selection of the threshold is often based on previous literature or on percentiles but the definitions vary considerably and the choice tends to be subjective. In this study, the focus will be placed on paediatric patients, with reference to which the contributions in the literature are still very limited. The objective is to identify the most important drivers of ED frequent use in the 19 EDs of Liguria region (Italy) during a three-year period (2013-2015). The dataset contains 287,242 accesses referred to 144,895 under 14 patients and it includes information on patients\u2019 characteristics and on their clinical pathway. To overcome the limitations connected to previous definitions of frequent use, we exploit the availability of data on three years; this allows to define, not only frequent use, but also its duration (i.e. One-shot / Multiple shot frequent use) and intensity (Normal, High, Very high). By the use of logit and multinomial logit regressions we identify a set of risk factors associated to frequent use and to the different forms of frequent use. Results show that even if frequent users represent a small share of patients (9%) they contribute to roughly 25% of accesses. Chronic conditions are the most relevant determinants of frequent use (particularly mental disorders, diseases of the respiratory system) but also foreign nationality turns out to be an important predictor. Differences emerge in the impact of regressors on the different forms of frequent use defined according to its duration and intensity. 150 05 March 2018, IISES Annual Conference, Sevilla ISBN ISBN 978-80-87927-45-8, IISES The study represents an important tool to support policy-making and to discriminate between the potentially preventable frequent use (i.e. inapappropriate use) and that associated to complex medical conditions, such as chronic conditions
Plasma and red blood cell pufas in home parenteral nutrition paediatric patients—effects of lipid emulsions
Background: Mixed lipid emulsions (LE) containing fish oil present several advantages compared to the sole soybean oil LE, but little is known about the safety of essential fatty acids (EFA) profile in paediatric patients on long-term Parenteral Nutrition (PN). Aim of the study: to assess glycerophosfolipid polyunsaturated fatty acids (PUFA) levels on plasma and red blood cell (RBC) membrane of children on long term PN with composite LE containing fish oil (SMOF), and to compare it with a group receiving olive oil LE (Clinoleic®) and to the reference range for age, previously determined on a group of healthy children. Results: A total of 38 patients were enrolled, median age 5.56 (0.9–21.86) years, 15 receiving Clinoleic®, 23 receiving SMOF. Patients on SMOF showed significantly higher levels of eicosapentaenoic acid (EPA) and docosahexaenoic acid (DHA), lower levels of arachidonic acid (ARA) and Mead acid (MEAD)/ARA ratio in plasma and RBC compared with patients on Clinoleic® and with healthy children. Triene:tetraene (T:T) ratio of both groups of patients did not differ from that of healthy children-median plasma (MEAD/ARA: 0.01, interquartile rage (IQR) 0.01, p = 0.61 and 0.02, IQR 0.02, p = 0.6 in SMOF and Clinoleic® patients, respectively), and was considerably lower than Holman index (>0.21). SMOF patients showed no statistically significant differences in growth parameters compared with Clinoleic® patients. Patients of both groups showed stiffness class F0-F1 of liver stiffness measure (LSM) 5.6 (IQR 0.85) in SMOF patients and 5.3 (IQR 0.90) in Clinoleic® patients, p = 0.58), indicating absence of liver fibrosis. Conclusions: Fatty acids, measured as concentrations (mg/L), revealed specific PUFA profile of PN patients and could be an accurate method to evaluate nutritional status and eventually to detect essential fatty acid deficiency (EFAD). SMOF patients showed significantly higher EPA, DHA and lower ARA concentrations compared to Clinoleic® patients. Both LEs showed similar hepatic evolution and growth
The use of ciclosporin in paediatric inflammatory bowel disease: an Italian experience
Aim: To asses the efficacy and safety of ciclosporin in a paediatric population with inflammatory bowel disease. Patients and methods: Twenty-three Italian children treated with ciclosporin were studied retrospectively. The indications for treatment were severe unresponsive colitis, chronic active colitis or severe fistulizing Crohn's disease. The treatment duration, follow-up and causes of drug discontinuation were assessed. Results: Sixteen patients were treated intravenously for a mean time of 10 +/- 7 days (1-24 days) and 19 orally for a mean time of 133 days (17-660 days). The mean follow-up of all patients was 13.2 months. Ciclosporin was totally ineffective, being discontinued for surgery, in nine of 23 patients (39%); it was discontinued for partial response in three patients (13%). During treatment, clinical remission was achieved in eight children (35%) and maintained after drug withdrawal in four (17%). In severe unresponsive colitis, urgent colectomy was avoided in 12 (85%) of 14 patients who tolerated the drug. Side-effects appeared in six of 23 patients (26%), and three (13%) required ciclosporin to be discontinued due to neurotoxicity. Conclusions: Ciclosporin shows disappointing long-term results in the treatment of refractory inflammatory bowel disease, but can play an important role in preventing urgent surgery in unresponsive severe colitis. Severe side-effects can occur
Chronic Intestinal Failure in Children: An International Multicenter Cross-Sectional Survey
Background: The European Society for Clinical Nutrition and Metabolism database for chronic intestinal failure (CIF) was analyzed to investigate factors associated with nutritional status and the intravenous supplementation (IVS) dependency in children. Methods: Data collected: demographics, CIF mechanism, home parenteral nutrition program, z-scores of weight-for-age (WFA), length or height-for-age (LFA/HFA), and body mass index-for-age (BMI-FA). IVS dependency was calculated as the ratio of daily total IVS energy over estimated resting energy expenditure (%IVSE/REE). Results: Five hundred and fifty-eight patients were included, 57.2% of whom were male. CIF mechanisms at age 1–4 and 14–18 years, respectively: SBS 63.3%, 37.9%; dysmotility or mucosal disease: 36.7%, 62.1%. One-third had WFA and/or LFA/HFA z-scores < −2. One-third had %IVSE/REE > 125%. Multivariate analysis showed that mechanism of CIF was associated with WFA and/or LFA/HFA z-scores (negatively with mucosal disease) and %IVSE/REE (higher for dysmotility and lower in SBS with colon in continuity), while z-scores were negatively associated with %IVSE/REE. Conclusions: The main mechanism of CIF at young age was short bowel syndrome (SBS), whereas most patients facing adulthood had intestinal dysmotility or mucosal disease. One-third were underweight or stunted and had high IVS dependency. Considering that IVS dependency was associated with both CIF mechanisms and nutritional status, IVS dependency is suggested as a potential marker for CIF severity in children
Multi-disciplinary Insights from the First European Forum on Visceral Myopathy 2022 Meeting
Visceral myopathy is a rare, life-threatening disease linked to identified genetic mutations in 60% of cases. Mostly due to the dearth of knowledge regarding its pathogenesis, effective treatments are lacking. The disease is most commonly diagnosed in children with recurrent or persistent disabling episodes of functional intestinal obstruction, which can be life threatening, often requiring long-term parenteral or specialized enteral nutritional support. Although these interventions are undisputedly life-saving as they allow affected individuals to avoid malnutrition and related complications, they also seriously compromise their quality of life and can carry the risk of sepsis and thrombosis. Animal models for visceral myopathy, which could be crucial for advancing the scientific knowledge of this condition, are scarce. Clearly, a collaborative network is needed to develop research plans to clarify genotype–phenotype correlations and unravel molecular mechanisms to provide targeted therapeutic strategies. This paper represents a summary report of the first ‘European Forum on Visceral Myopathy’. This forum was attended by an international interdisciplinary working group that met to better understand visceral myopathy and foster interaction among scientists actively involved in the field and clinicians who specialize in care of people with visceral myopathy. Graphical Abstract: [Figure not available: see fulltext.
Paediatric Home Artificial Nutrition in Italy: Report from 2016 Survey on Behalf of Artificial Nutrition Network of Italian Society for Gastroenterology, Hepatology and Nutrition (SIGENP)
Home Artificial Nutrition (HAN) is a safe and efficacious technique that insures children's reintegration into the family, society and school. Epidemiological data on paediatric HAN in Italy are not available. Aim: to detect the prevalence and incidence of Home Parenteral Nutrition (HPN) and Home Enteral Nutrition (HEN), either via tube or mouth, in Italy in 2016. Materials and methods: a specific form was sent to all registered SIGENP members and investigators of local HAN centres, inviting them to provide the requested centre's data and demographics, underlying diseases and HAN characteristics of the patients. Results: we recorded 3403 Italian patients on HAN aged 0 to 19 years from 22 centres: 2277 HEN, 950 Oral Nutritional Supplements (ONS) and 179 HPN programs. The prevalence of HEN (205 pts/million inhabitants) and HPN (16 pts/million inhabitants) has dramatically increased in Italy in the last 9 years. Neurodisabling conditions were the first indication for HEN by tube or mouth while HPN is mainly requested in digestive disorders. Conclusions: HAN is a widespread and rapidly growing treatment in Italy, as well as in other European countries. Awareness of its extent and characteristics helps improving HAN service and patients' quality of life
Cyclic vomiting syndrome in children: a nationwide survey of current practice on behalf of the Italian Society of Pediatric Gastroenterology, Hepatology and Nutrition (SIGENP) and Italian Society of Pediatric Neurology (SINP)
Background: Cyclic Vomiting Syndrome (CVS) is a rare functional gastrointestinal disorder, which has a considerable burden on quality of life of both children and their family. Aim of the study was to evaluate the diagnostic modalities and therapeutic approach to CVS among Italian tertiary care centers and the differences according to subspecialties, as well as to explore whether potential predictive factors associated with either a poor outcome or a response to a specific treatment. Methods: Cross-sectional multicenter web-based survey involving members of the Italian Society of Pediatric Gastroenterology, Hepatology and Nutrition (SIGENP) and Italian Society of Pediatric Neurology (SINP). Results: A total of 67 responses were received and analyzed. Most of the respondent units cared for less than 20 patients. More than half of the patients were referred after 3 to 5 episodes, and a quarter after 5 attacks. We report different diagnostic approaches among Italian clinicians, which was particularly evident when comparing gastroenterologists and neurologists. Moreover, our survey demonstrated a predilection of certain drugs during emetic phase according to specific clinic, which reflects the cultural background of physicians. Conclusion: In conclusion, our survey highlights poor consensus amongst clinicians in our country in the diagnosis and the management of children with CVS, raising the need for a national consensus guideline in order to standardize the practice
- …