Tassazione e offerta di lavoro: gli effetti delle modifiche Irpef introdotte nel periodo 1998-2002

This paper discusses the labour supply effects of the income tax provisions enacted in Italy in the period 1998-2002. Indeed, these represent an interesting case-study to evaluate how responsive labour supply and participation decisions are to tax reforms in Italy. I use a behavioural microsimulation model that allows for simultaneous labor supply decisions by household members, endogenous choice between dependent employment and self-employment, complete representation of the tax-benefit system before and after the reforms. Results show that both hours of work and the probability to participate in the labour market are more responsive for females than males, for whom actually average hours remain unchanged after the reforms. Work incentives tend to be grater for married women living in low-income households.personal income tax, labor supply, microsimulation

Quantitative Evaluation of Prevention Strategies in Public Health

Various schemes of prevention measures in public health are developed and analyzed on the basis of a general mathematical model. Features related to cost issues, including primary and secondary prevention interventions, differential survival experiences and communicable diseases are in turn used to show the potentialities of the theoretical framework. A numerical application is presented with reference to Italian cancer data

Corporate taxation and exports

The paper analyses the relationship between corporate taxes and exports at firm level. We use an integrated dataset that combines, for the period 2004-2006, survey data(Indagine sulle Imprese Manifatturiere) and company accounts for the manufacturing sector to estimate a Probit and a Tobit model. Our results suggest that export participation as well as export intensity increase with corporate taxation. Consistently with recent developments of the corporate tax incidence theory, this finding can be traced out to the greater ability of exporting firms to shift the tax burden on international markets, compared to domestic firms. Calculation of the average and marginal corporate tax rates uses the methodology recently developed by Egger et al. (2009) which allows deriving firm-specific effective corporate tax rates

Corporate taxation and exports

The paper analyses the relationship between corporate taxes and exports at firm level. We use an integrated dataset that combines, for the period 2004-2006, survey data(Indagine sulle Imprese Manifatturiere) and company accounts for the manufacturing sector to estimate a Probit and a Tobit model. Our results suggest that export participation as well as export intensity increase with corporate taxation. Consistently with recent developments of the corporate tax incidence theory, this finding can be traced out to the greater ability of exporting firms to shift the tax burden on international markets, compared to domestic firms. Calculation of the average and marginal corporate tax rates uses the methodology recently developed by Egger et al. (2009) which allows deriving firm-specific effective corporate tax rates

University Students and Entrepreneurship. Some insights from a population-based survey

Start-ups founded by university students and graduates play a substantial role in bringing new knowledge to the market and in employment creation; a role that appears to be even more important than the one played by the typical technology transfer activities carried out by universities, i.e. patenting and licensing activities, or spin-offs founded by academic staff. Indeed, robust empirical evidence suggests that entrepreneurs’ education is a good predictor of firms’ performance. Unfortunately, data show that the share of Italian entrepreneurs with tertiary educations is quite small, and this is especially the case of the younger generation. In this paper, we use a population-based approach to explore entrepreneurship among 61,115 graduates, alumni of the 64 Italian universities that belong to the AlmaLaurea consortium, in the second half of 2014, at the time when they completed their academic experience. We detect various levels of engagement and intentions to be involved in entrepreneurship, and we assess which factors appear to weigh more in a positive or negative manner. The bad news is that also our analysis finds that the share of Italian graduates who have started a business after their enrolment at university (1.3%) or who have taken concrete actions to start a business (4.5%) is quite small. The good news is that the number of intentional, i.e. potential highly educated, entrepreneurs among university students is much larger (at least 23%). On the basis of our results, we argue that the provision by universities of entrepreneurial education and training, internships, and ICT skills can be effective tools with which to cultivate entrepreneurial attitudes and skills, thereby fostering entrepreneurship and entrepreneurship among university graduates and enhancing their employability

University Students and Entrepreneurship. Some insights from a population-based survey

Start-ups founded by university students and graduates play a substantial role in bringing new knowledge to the market and in employment creation; a role that appears to be even more important than the one played by the typical technology transfer activities carried out by universities, i.e. patenting and licensing activities, or spin-offs founded by academic staff. Indeed, robust empirical evidence suggests that entrepreneurs’ education is a good predictor of firms’ performance. Unfortunately, data show that the share of Italian entrepreneurs with tertiary educations is quite small, and this is especially the case of the younger generation. In this paper, we use a population-based approach to explore entrepreneurship among 61,115 graduates, alumni of the 64 Italian universities that belong to the AlmaLaurea consortium, in the second half of 2014, at the time when they completed their academic experience. We detect various levels of engagement and intentions to be involved in entrepreneurship, and we assess which factors appear to weigh more in a positive or negative manner. The bad news is that also our analysis finds that the share of Italian graduates who have started a business after their enrolment at university (1.3%) or who have taken concrete actions to start a business (4.5%) is quite small. The good news is that the number of intentional, i.e. potential highly educated, entrepreneurs among university students is much larger (at least 23%). On the basis of our results, we argue that the provision by universities of entrepreneurial education and training, internships, and ICT skills can be effective tools with which to cultivate entrepreneurial attitudes and skills, thereby fostering entrepreneurship and entrepreneurship among university graduates and enhancing their employability

Sonic Crystal Noise Barrier with Resonant Cavities for Train Brake Noise Mitigation

[EN] In an experimental investigation, the development of sonic crystal noise barriers (SCNBs) is undertaken to address the issue of train brake noise (TBN), focusing on the use of local resonances in scatterers of sonic crystals. Recent research has shown that the inclusion of cavity resonators in the crystal scatterers allows for the modification of their insulating properties. In those works, it has been demonstrated that this interaction can be used to build highly insulating structures. The study proposes an SCNB design that includes a resonant cavity specifically to mitigate TBN and validates this design through experimental measures. The experiments confirm the enhanced sound insulation capabilities of SCNBs, compare them to the conventional noise barriers ones and demonstrate the applicability and effectiveness of the proposed design in real-world scenarios.This work was supported by the Spanish Ministry of Economy and Innovation (MINECO) and the European Union FEDER (project PID2019-109175GB-C22).Ramírez-Solana, D.; Galiana-Nieves, J.; Picó Vila, R.; Redondo, J.; Sangiorgio, V.; Vito Graziano, A.; Parisi, N. (2024). Sonic Crystal Noise Barrier with Resonant Cavities for Train Brake Noise Mitigation. Applied Sciences. 14(7). https://doi.org/10.3390/app1407275314

VST - VLT Survey Telescope Integration Status

The VLT Survey Telescope (VST) is a 2.6m aperture, wide field, UV to I facility, to be installed at the European Southern Observatory (ESO) on the Cerro Paranal Chile. VST was primarily intended to complement the observing capabilities of VLT with wide-angle imaging for detecting and pre-characterising sources for further observations with the VLT.Comment: 2 pages, 2 figures, conferenc