Public spirit on immigration issues and tax morale in Italy: An empirical investigation

Tax evasion is undoubtedly a pervasive phenomenon likely to impact negatively on equity, social capital and social cohesion. A growing body of research has started to investigate the role of “tax morale,” as the intrinsic motivation to pay taxes, in driving individual tax compliance decisions. Given the increasing anti-immigration sentiment among Italian taxpayers, triggered by recent continuous migrant inflows from North African countries, the aim of this paper is to shed light on the relationship between tax morale and public spirit on immigration issues. Drawing on the European Value Survey longitudinal dataset, a large-scale, cross-national and longitudinal survey research program on basic human values and belief systems among people in Europe, we derived an index capturing the degree of perceived threat from immigration inflows (IBTS)and a tax morale indicator (TM). Controlling for a set of widely investigated tax morale determinants, we found that the IBTS coefficient is always negative and statistically significant at the highest significance level. This means that an increase in the degree of perceived threat among taxpayers always crowds out tax morale, reducing their willingness to comply with the law

Unemployment and labor force participation in Italy

Purpose: Our main purpose is to test the unemployment invariance hypothesis in Italy. Design/methodology/approach: This paper provides an empirical investigation of the unemployment and labor force participation in Italy. Findings: Cointegration analysis results strongly suggest a clear long-run relationship between unemployment and labor force participation revealing a persistent and general added worker effect. Originality/value: Our results seem to confute the unemployment invariance hypothesis

Postsurgical Craniospinal Emergencies

Postsurgical Craniospinal Emergencie

3.0 T magnetic resonance in neuroradiology.

Ever since the introduction of magnetic resonance (MR), imaging with 1.5 T has been considered the gold standard for the study of all body areas. Until not long ago, higher-field MR equipment was exclusively employed for research, not for clinical use. More recently, the introduction of 3.0 T MR machines for new and more sophisticated clinical applications has yielded in important benefits, especially in neuroradiology. Indeed, their high gradient power and field intensity allow adjunctive and more advanced diagnostic methodologies to be applied with excellent resolution in a fraction of the time of acquisition compared with earlier machines. The numerous advantages of these machines in terms of higher signal, increased spatial resolution and greater sensitivity, and their few limitations, which can be overcome and anyway do not adversely affect diagnostic efficacy, will make 3.0 T MR systems the gold standard for morphological and functional studies of the brain