From transfers to tax "co-occupation": the Italian reform of intergovernmental finance

The paper provides some insights into the current reform of the system of intergovernmental relations in Italy. A most relevant change is the abolition of transfers from a higher level of government as an ordinary means of finance for sub-central governments, with the exception of grants having an explicit equalisation purpose. Since the room for autonomous local taxes is quite narrow, transfers are going to be substituted, to a large extent, by different forms of "co-occupation" of central taxes. Using the OECD taxonomy about tax autonomy, it is shown that the effective increase in "infra-marginal" tax autonomy of sub-central governments brought about by the reform will be quite modest. At the margin, however, where autonomy really matters, there could be enough room for the exercise of effective discretion. The main problem is that both the central and the sub-central governments fear the decentralisation of tax power. The former because it feels that, at least in the transitional period, the electorate might not properly distinguish the different fiscal responsibilities; the latter because they would prefer not to tax their electorate, notwithstanding their preferences for more stable and predictable sources of finance with respect to the current system.Intergovernmental finance, decentralisation, tax assignment, tax autonomy

A Dual Measure of Uncertainty: The Deng Extropy

The extropy has recently been introduced as the dual concept of entropy. Moreover, in the context of the Dempster–Shafer evidence theory, Deng studied a new measure of discrimination, named the Deng entropy. In this paper, we define the Deng extropy and study its relation with Deng entropy, and examples are proposed in order to compare them. The behaviour of Deng extropy is studied under changes of focal elements. A characterization result is given for the maximum Deng extropy and, finally, a numerical example in pattern recognition is discussed in order to highlight the relevance of the new measure

A tiny heart beating: Student-edited legal periodicals in good ol' Europe

This paper has a twofold aim: to analyze the possible opportunities disclosed by the observed growth of student- dited law reviews in Europe and to propose an innovative model of student participation to legal publication. The first part explores the phenomenon of student-edited law reviews in the U.S., focusing on its recognized educational benefits. Among others, it is observed that participation in student-edited law reviews might promote greater scholarly maturity among J.D. students, who might in turn be better equipped for a career in the academia after finishing law school, in comparison to their same-age European peers. Hence, there follows an examination of the possible beneficial repercussions that the establishment of student-edited law reviews may yield on the process of faculty education in (continental) Europe, in light of the general practice therein endorsed of academic “apprenticeship” under a mentor. Such benefits may consist, among others, in the enticement of larger numbers of potential academicians and in their possible greater intellectual maturity, providing new meaning to the aforementioned time-honored European practice. The second part of the paper focuses, instead, on the drawbacks brought about by excessive proliferation of student-edited law reviews in the U.S., such as alleged decrease in the quality of published scholarship as a consequence of the superficial quality control that student editors sometimes perform. In view of the foregoing, an innovative model of student publication is proposed, in order to prevent the onset of such drawbacks in Europe, while retaining the above-outlined benefits of early student involvement in academic discourse. It is suggested to complement few, authoritative sources of published scholarship in the form of peer-reviewed journals with student-edited working paper series which, if based on the guideline to provide substantial constructive feedback to authors, could ultimately help foster a quality improvement of published scholarship

Planetary Nebulae and their parent stellar populations. Tracing the mass assembly of M87 and Intracluster light in the Virgo cluster core

The diffuse extended outer regions of galaxies are hard to study because they are faint, with typical surface brightness of 1% of the dark night sky. We can tackle this problem by using resolved star tracers which remain visible at large distances from the galaxy centres. This article describes the use of Planetary Nebulae as tracers and the calibration of their properties as indicators of the star formation history, mean age and metallicity of the parent stars in the Milky Way and Local Group galaxies . We then report on the results from a deep, extended, planetary nebulae survey in a 0.5 sqdeg region centred on the brightest cluster galaxy NGC 4486 (M87) in the Virgo cluster core, carried out with SuprimeCam@Subaru and FLAMES-GIRAFFE@VLT. Two PN populations are identified out to 150 kpc distance from the centre of M87. One population is associated with the M87 halo and the second one with the intracluster light in the Virgo cluster core. They have different line-of-sight velocity and spatial distributions, as well as different planetary nebulae specific frequencies and luminosity functions. The intracluster planetary nebulae in the surveyed region correspond to a luminosity of four times the luminosity of the Large Magellanic Cloud. The M87 halo planetary nebulae trace an older, more metal-rich, parent stellar population. A substructure detected in the projected phase-space of the line-of-sight velocity vs. major axis distance for the M87 halo planetary nebulae provides evidence for the recent accretion event of a satellite galaxy with luminosity twice that of M33. The satellite stars were tidally stripped about 1 Gyr ago, and reached apocenter at a major axis distance of 60-90 kpc from the centre of M87. The M87 halo is still growing significantly at the distances where the substructure is detected.Comment: 8 pages, 3 figures, To appear in the proceedings of the IAU Symposium 317 "The General Assembly of Galaxy Halos: Structure, Origin and Evolution'', A. Bragaglia, M. Arnaboldi, M. Rejkuba & D. Romano, ed

Imbedding estimates and elliptic equations with discontinuous coefficients in unbounded domains

In this paper we deal with the multiplication operator u ∈ W^{k,p} (Ω) → gu ∈ L^q (Ω), with g belonging to a space of Morrey type. We apply our results in order to establish an a-priori bound for the solutions of the Dirichlet problem concerning elliptic equations with discontinuous coefficients

Welfare analysis of fiscal reforms in Europe: Does the representation of family decision processes matter? Evidence from Italy

This paper adopts a "piece-meal" approach to empirically identify, on a sample of Italian households, a collective model where both nonparticipation and non-convex budget sets are allowed for. Two tax reforms, i.e. the 2002 tax changes recently introduced in Italy and a revenue neutral linear income tax are evaluated by the collective framework derived. The predictions obtained for individual labour supplies, income and welfare distribution are then compared with those of a traditional unitary model. The exercise provide an assessment of the distortion introduced in positive and normative analyses when individuals are assumed to behave as if in a unitary, rather than in a collective world. The results suggest that further efforts should be devoted to the analysis of intra-household decision models.collective models; intra household allocation; tax reform

The Planetary Nebulae Luminosity Function and distances to Virgo, Hydra I and Coma clusters

The luminosity function of planetary nebulae populations in galaxies within 10-15 Mpc distance has a cut-off at bright magnitudes and a functional form that is observed to be invariant in different galaxy morphological types. Thus it is used as a secondary distance indicator in both early and late-type galaxies. Recent deep surveys of planetary nebulae populations in brightest cluster galaxies (BCGs) seem to indicate that their luminosity functions deviate from those observed in the nearby galaxies. We discuss the evidence for such deviations in Virgo, and indicate which physical mechanisms may alter the evolution of a planetary nebula envelope and its central star in the halo of BCGs. We then discuss preliminary results for distances for the Virgo, Hydra I and Coma clusters based on the observed planetary nebulae luminosity functions.Comment: 5 pages, one figure. To appear on the Proceedings of the IAU Symp. 289 "Advancing the physics of cosmic distances