Does tax enforcement counteract the negative effects of terrorism? A case study of the Basque Country

This paper analyses the impact of terrorism on tax enforcement policies by focusing on the case of the Basque Country. The presence of externalities in tax administration attributable to the costs of terrorism is investigated by undertaking a theoretical analysis. The findings of this are tested using Spanish data extracted from repeated surveys and other sources. By employing ordered response models, evidence is found of the negative impact of terrorism on tax enforcement as it is perceived by residents in the Basque Country and Navarre. In particular, this impact is found to be stronger for entrepreneurs and liberal professionals. No significant impact is found for individuals resident in the rest of Spain

Financing public education when altruistic agents have retirement concerns

We study, theoretically and empirically, the link between voters’ support for public education and pensions when agents are free to choose between public and private education. We show that the (inter-generational) redistributive component in the retirement system creates a link between pensions and education. Specifically, the current investment in education increases future productivity and, hence, future tax proceeds. This channel applies for households that chose private education too. Consequently, the support for publicly financed education grows together with the generosity and degree of redistribution of the retirement system. The empirical analysis uses repeated cross-country surveys to confirm the model predictions

Financing public education when agents have retirement concerns

Altres ajuts: Acord transformatiu CRUE-CSIC ; Economic and Social Research Council (ES/S00713X/)We study, theoretically and empirically, the link between voters' support for public education and pensions. We show that the (inter-generational) redistributive component of the retirement system creates a link between current spending on education and future pensions. Specifically, investments in education increase the young's productivity and, hence, future tax proceeds that will finance the current workers' pension. Consequently, the support for publicly financed education grows together with the generosity and degree of redistribution of the retirement system. The empirical analysis uses repeated cross-country surveys to confirm the model predictions

OSHI - Open Source Hybrid IP/SDN networking (and its emulation on Mininet and on distributed SDN testbeds)

The introduction of SDN in IP backbones requires the coexistence of regular IP forwarding and SDN based forwarding. The former is typically applied to best effort Internet traffic, the latter can be used for different types of advanced services (VPNs, Virtual Leased Lines, Traffic Engineering...). In this paper we first introduce the architecture and the services of an "hybrid" IP/SDN networking scenario. Then we describe the design and implementation of an Open Source Hybrid IP/SDN (OSHI) node. It combines Quagga for OSPF routing and Open vSwitch for OpenFlow based switching on Linux. The availability of tools for experimental validation and performance evaluation of SDN solutions is fundamental for the evolution of SDN. We provide a set of open source tools that allow to facilitate the design of hybrid IP/SDN experimental networks, their deployment on Mininet or on distributed SDN research testbeds and their test. Finally, using the provided tools, we evaluate key performance aspects of the proposed solutions. The OSHI development and test environment is available in a VirtualBox VM image that can be downloaded.Comment: Final version (Last updated August, 2014

Parametrizzazione delle superfici urbane nella modellazione aerodinamica per la qualità dell’aria

Among sustainability and sustainable development related topics, one of the main is urban outdoor air quality, as it is strictly linked to human health and in-city nature and cultural heritage preservation. More specifically, a knowledge about urban texture role and influence is required. As a consequence, various practices and methods to associate schematisations and descriptive parameters to urban surfaces have been developing since '90s. Morpho-metrics is the study branch that focuses on urban texture analysis for urban areo-dynamic study purposes, involving specific parameters and indexes definition to assess building shapes and mutual distances and relations between them. Information gathered through this kind of analyses can be useful in laboratory experiments setting as well as numerical modelling simulations input data definition. Moreover, it is critical in vertical wind speed profile modelling and its behaviour investigation in urban context. This thesis objectives focus on morpho-metric investigations of urban surfaces, starting from the pursuit of the current best available operational scheme to be used; the latter should be adequately simple in basic data requirement sense and, ideally, should be flexible enough to be applicable to any case study of interest. Some simplifications in characterisation and parameters values identification are considered and discussed, too: e.g. basing on general architectonical and building features of a certain urban zone, or the research of large-scale tendencies and possible common trends for parameters values in different cities. Furthermore, different parameters calculation methods are tested in urban vertical wind profile description, relying on an available field monitoring dataset. Methods have based on territorial analysis and data elaboration for building height values, i.e. image processing techniques. Assuming that further information is required, it is possible to detect similar characteristics in analogous architecture zones and considering large extensions of urbanized areas, though not for all parameters and under specific conditions

Empirical evidence on horizontal competition in tax enforcement [WP-IEB]

Tax auditing parameters have been largely overlooked by the literature as policy-making instruments of any relevance; however, enforcement strategies are critical elements of the tax burden. In this paper we show that, in a federal framework, tax auditin policies can serve as additional tools for regional interaction. We examine the presence of this interaction by adopting a spatial econometric approach. We employ a time-space recursive model that accounts for sluggish adjustment in auditing policies and obtain results that are congruent with standard theory, corroborating the presence of horizontal competition between regions in their tax auditing policies. We also find that once regional governments acquire legal power, the opaque competition in enforcement policies disappears apparently switching to a more transparent competition in statutory tax parameters

Regional Competition On Tax Administration

The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools on which regional institutions can interact between them. We investigate the presence of this interaction by means of a spatial econometric approach. We employ a time-space recursive model that accounts for sluggish adjustment in the auditing policies obtaining results congruent with standard theory and corroborating the presence of horizontal competition between regions on tax auditing policies. Moreover we find that once regional governments have legal power, the opaque competition on enforcement policies disappears and supposedly it switches to a more transparent competition on statutory tax parameters

Empirical evidence on horizontal competition in tax enforcement

Tax auditing parameters have been largely overlooked by the literature as policy-making instruments of any relevance; however, enforcement strategies are critical elements of the tax burden. In this paper, we show that, in a federal framework, tax auditing policies can serve as additional tools for regional interaction. We examine the presence of this interaction by adopting a spatial econometric approach. We employ a spatial panel autoregressive model and obtain results that are congruent with standard theory, corroborating the presence of horizontal competition between regions in their tax auditing policies. We also find that once regional governments acquire legal power, the opaque competition in enforcement policies appears to switch in part to a more transparent competition in statutory tax parameters

Discovering tax decentralization: Does it impact marginal willingness to pay taxes?

Decentralized fiscal decision-making should serve to enhance welfare by promoting allocative efficiency gains and fostering greater political accountability. Within such an institutional framework, individuals are assumed to be willing to pay, at least, no less taxes than those they pay in a centralized system. We test this hypothesis by means of a survey experiment, leveraging the process of decentralization that has unfolded in Spain over the last 25 years. Our results suggest that individuals have very limited awareness of the tier of government to which they pay their taxes, frequently assuming the system to be centralized. This holds true even in regions where tax decentralization is maximum, as is the case of Spain’s foral communities. On ‘discovering decentralization’ (i.e., being informed that a tax is more decentralized than initially perceived), an individual’s marginal willingness to pay taxes undergoes only a minimal change, with the exception of that of personal income tax. These findings raise questions about the purported benefits of tax decentralization

Communication and classical art: a survey on Riace bronze's perception

L’articolo propone alcune considerazioni sulla comunicazione e sulla percezione pubblica nei settori dell’archeologia e dell’arte antica. Base dell’analisi è un questionario somministrato a 73 studenti universitari, all’inizio del loro corso di studi, considerati quale esempio di pubblico giovane, interessato ma non specializzato. Le domande vertono interamente sui bronzi di Riace, un tema complesso su cui la critica ha fornito numerose letture e che lascia tuttora aperte varie questioni. Al termine dell’analisi si propone una riflessione più generale, mirata a far considerare l’importanza della divulgazione del metodo di analisi archeologica a scapito di aspetti più avventurosi, estetici e sensazionalistici.The paper aims to contribute to the discussion on archaeological communication and non-specialized viewers’ perception of ancient art. The analysis is based on a survey carried out on 73 university students, in the first year of their courses, which are considered as a sample of a young audience, interested in cultural heritage but without specialized knowledge. The questions deal with the Riace Bronzes, a very complex subject for the huge interest they raised so far and for their research implication for the future: the analysed topics broaden from stylistic aspects to the context of use and re-use of the statues; from their technical elements to the identification of the heroes they portray. In the conclusions, a broader reflexion on archaeological communication is given, focussed on the importance of the explanation of the methods used to draw archaeological conclusions and on the necessity to reduce the impact of the adventurous, aesthetical and sensationalist aspects