Revenue Equalization Systems in a Federation with Tax Evasion

We analyse how vertical or horizontal fiscal equalization affects the overprovision of local public goods due to vertical fiscal externality, when there is tax evasion. The regional governments overspending incentive is examined both in case of a fiscal equalization based on pretax earned income and reported taxable income.Fiscal federalism; Equalization; Marginal Cost of Public Funds, Tax evasion

Earmarked Taxation for Financing Public Investments Projects

This paper deals with the earmarked taxation employed by local governments for fi…nancing public investments projects carried on with some Public-Private Partnerships con…figurations. First, we analyse the theoretical pro…files of earmarked taxation by using the tax-benefi…t approach, and the theory of political competition and accountability. Second, on the ground of the P-P-P literature, we examine the trade-off between fi…nancing mechanisms based on public subsidies to the concessionaire fi…rm, fi…nanced by a earmarked tax, and mechanisms based on users-fees. Then, we discuss cases where the …rst solution turns out to be, even partially, preferred. Finally, we consider the potential role of earmarked taxation on the Italian institutional context, emerging from the recent legislation on fi…scal federalism and municipalities taxation.Earmarked taxes, cost of public funds, subsidies, public investments

The important role of diagnostics for the structural recovery of historic buildings

Diagnostic tests represent a fundamental phase of knowledge for historical masonry buildings. The correct design of structural recovery and seismic improvement work must be based on the results of the preliminary tests, for a better knowledge of the vulnerabilities and the mechanical characteristics of ancient masonry structures. The Italian technical codes have given great importance to the level of knowledge reached on the existing buildings, promoting the investment of diagnostics as a fundamental phase of the design work. Two case studies of multidisciplinary diagnostic tests, carried out on monumental buildings, are described for the preliminary evaluation of the quantitative and qualitative characteristics of the masonry structures. In both cases the tests allowed to better understand the vulnerabilities of the masonry section and to design the most appropriate strengthening work. The interpretation of the results coming from tests of different typologies allowed to investigate in depth the hidden peculiarities of the historical masonry structures

Sonic and Impact Test for Structural Assessment of Historical Masonry

Diagnostics is a very important tool of knowledge in the field of historical buildings. In particular, non-destructive techniques allow to deepen the study of the mechanical characteristics of the historical walls without compromising the artistic value of the monumental building. A case study of the use of sonic and impact tests was described, performed using the same instrumented hammer, for the characterization of the masonry walls at the Sanctuary of Santa Maria delle Grazie at Varoni, one of the churches damaged in the 2016 Amatrice earthquake. Sonic tests showed the presence of a discontinous masonry texture, as well as confirming the ineffectiveness of the strengthening work made by injections of lime mortar. The impact test allowed us to obtain the elastic modulus of the omogeneous stones of the masonry. The results obtained from the non-destructive techniques were confirmed by the flat jacks test carried out on the building, confirming the great potential of the non-destructive diagnostics suitable for analyzing important structural parameters without affecting the preservation of historical masonry structures

In Situ Analysis of Plaster Detachment by Impact Tests

The frescoed surfaces of historical buildings may be subject to detachment due to various causes of deterioration. A new non-destructive experimental methodology is described to assess in situ the safety against plaster detachments from historical wall surfaces. Through small and punctual impacts exerted with a specific hammer on the plastered surface it is possible to evaluate the level of the plaster’s detachment. A case study at Palazzo Birago in Turin (Italy) is described to give an example of the application of this innovative technique on frescoed surfaces of historical vaults. The test allows to evaluate the safety of frescoed decorations without affecting the material consistency or creating damage, therefore, making it very suitable in the field of architectural heritage

Experimental Fatigue Test for Pre-Qualification of Repair Mortars Applied to Historical Masonry

Restoration work on historical masonry buildings requires new repair materials capable of providing adequate durability over time. The interface between strengthening mortar and historical masonry can be the site of various stresses due to mechanical and thermo-hygrometric actions, also causing delamination actions. At the Non-Destructive Testing Laboratory of the Politecnico di Torino, an experimental methodology has been developed through static, freezing-thawing and cyclic tests on mixed mortar-bricks specimens. The aim of the laboratory tests was to select a durable and compatible repair mortar before the application. Fatigue tests simulated all main stresses that can be generated at the interface between repair mortar and original masonry, both mechanical and thermo-hygrometric aspects. The experimental results were interpreted by evaluating the variation of deformation parameters over time during the tests. From a range of four strengthening mortars, the experimental procedure was able to select the one with the greatest guarantees of durability and compatibility. A similar experimental procedure has also been developed to test the durability of dehumidified mortars suitable for the recovery of historical plasters subjected by rising dump effects. The same selected mortars have been used successfully at prestigious restoration sites, demonstrating their validity over time

Mechanical Properties of Historic Masonry Stones Obtained by In Situ Non-Destructive Tests on the St. Agostino Church in Amatrice (Italy)

The design of strengthening and securing work for historic buildings requires knowledge of the masonry mechanical characteristics, often obtainable through laboratory tests that require invasive samples. The non-destructive techniques, applicable in situ in a rapid and non-invasive way, represent a valid alternative to estimate mechanical strengths without destructive sampling. In this study, a methodology was calibrated which, by combining the results of the ultrasonic and impact tests, makes it possible to reach a good estimate of the compression strength and elastic modulus of a particular rock: sandstone. Most buildings in Amatrice, the city devastated by the violent earthquake of Central Italy in 2016, were built by means of this sedimentary rock. By carrying out a diagnostic campaign on the remaining walls of the St. Agostino church in Amatrice, it was possible to obtain a correlation, specific for this case study, between the compression strengths from laboratory tests and the results of the ultrasonic and impact tests. Unlike the traditional Sonreb methods, this methodology wanted to favor the use of the impact method instead of the sclerometrer test. In this way, it will be possible to operate on other damaged buildings of similar construction types located. in the seismic crater of Amatrice, evaluating the mechanical characteristics of the masonry structures be means of in situ non-destructive tests in order to design the safety and strengthening work

Post-seismic effectiveness of the strengthening work carried out with GFRP applied to historical masonry buildings: the case study of the Spoleto Cathedral

The sequence of major earthquakes that has affected Italy in recent decades has required the use of new materials and innovative techniques for the security of damaged buildings. Fibre Reinforced Polymer (FRP) represents a novelty in the field of seismic improvement techniques applicable also to historical masonry structures. The use of composite materials can respect the conservation principles of the monumental buildings. This study describes the effectiveness of the seismic improvement techniques carried out by means of FRP in the Spoleto Chatedral (Italy) after the 1997 Umbria-Marche earthquake. The strengthening work concerned the making safe of damaged vault structures by means of gluing fibreglass bands (GFRP). After 20 years, during the 2016 Amatrice-Norcia earthquake, near Spoleto, the cathedral reinforced with the GFRP bands has not suffered any damage demonstrating the effectiveness of the seismic strengthening techniques

The qTq_T subtraction method for top quark production at hadron colliders

We consider QCD radiative corrections to top-quark pair production at hadron colliders. We use the $q_T$ subtraction formalism to perform a fully-differential computation for this process. Our calculation is accurate up to the next-to-leading order in QCD perturbation theory and it includes all the flavour off-diagonal partonic channels at the next-to-next-to-leading order. We present a comparison of our numerical results with those obtained with the publicly available numerical programs MCFM and Top++.Comment: Few references and comments added, expanded discussion on the qt subtraction method, result unchanged, version published in EPJ