Divided Nation: The North-South Cleavage in Italian Tax Compliance

This is the final version of the article. Available from University of Chicago Press via the DOI in this record.It is well known that tax compliance is low in Italy, and lower in the South than in the North. Many scholars have examined Italian taxpayer behavior, mainly using experiments and surveys. However, little attention has been given to the historical circumstances that have shaped divergent taxpayer behavior by Northern and Southern Italians. This article uses historical data from Italian unification through the Second Republic to assess the effects of Italy’s major formal institutions (the church, state, and political parties) and informal institutions (clientelism) on Italian tax behavior. It argues that nineteenth-century unification had significant repercussions on the two most important institutions in Italy—the Catholic Church and the state—and hence led to two different kinds of clientelism. Since Southern clientelism favored private interests and Northern clientelism led to the construction of public institutions, this created two different tax compliance environments.This article draws on the “Willing to Pay” project funded by the European Research Council Agreement no. 295675

What explains the North–South divide in Italian tax compliance? An experimental analysis

This is the author accepted manuscript. The final version is available from Palgrave Macmillan via the DOI in this recordI undertake a comparative study assessing the North–South divide in Italian tax compliance, employing the largest behavioral tax compliance experiment to date. Contrary to a large body of literature, I argue that willingness to pay taxes is constructed within a specific institutional environment and reflects the country’s quality of institutions. To test this hypothesis, I use controlled tax compliance experiments from four laboratories in Capua, Rome, Bologna, and Milan. By employing the experimental method, I am able to hold institutions constant allowing me to isolate cultural variation. Contrary to cultural explanations for tax compliance, when controlling the institutional environment, there is no difference in tax compliance. Furthermore, using social value orientation to compare prosociality, I also find no differences between the two regions. I therefore conclude that individuals’ relationship to their states shapes these behavioral differences in tax compliance.Funds for this research were provided by the European Research Council (Grant Agreement No. 295675 )

Acrylaminothiazole derivatives as ALK inhibitors and their preparation and use for the traetment of cancer

The present invention relates to inhibitors of the oncogenic protein kinase ALK of formula (I) as herein described and pharmaceutical compositions thereof. The compounds of formula (I) are useful in the preparation of a medicament, in particular for the treatment of cancer

Insecure, sick and unhappy? Well-being consequences of temporary employment contracts

This paper investigates the influences of temporary contracts along several dimensions of well-being (physical and mental health, self-assessed health and happiness) for young Italian workers. Our paper contributes to the literature exploring some new aspects of the relationship between temporary jobs and well-being in a country not frequently analysed in previous literature. We focus on the gender gap in the well-being consequences of non-permanent jobs, the influence of financial support by family in reducing well-being effects caused by temporary contracts and the interaction between gender gap and family support

Two-Dimensional Liquid Chromatography in Metabolomics and Lipidomics

Multidimensional separation systems have arisen in the last years to overcome certain limitations of the classical one-dimensional separations. Multidimensional analytical approaches achieve a greater separation power, a crucial aspect when dealing with highly complex samples, as in metabolomics and lipidomics. Online comprehensive two-dimensional chromatography is a particularly interesting mode when pursuing untargeted analysis, which allows for separating, and consequently identifying a more extensive number of analytes. This chapter aims to summarize current applications of 2D-LC to the fields of metabolomics and lipidomics, and setups of different separation mechanism that are being employed, showing the most suitable combinations of chromatographic modes, depending on the target compounds.The research leading to these results has received funding from the Spanish Ministry of Science and Innovation (MCI, Grant CTQ2017-82598-P). MPC acknowledges a predoctoral FPU 16/02640 scholarship from Spanish Ministry of Education and Vocational Training (MEFP).Peer reviewe