Single vs double ballot and party coalitions: the impact on fiscal policy. Evidence from Italy

We use data for all Italian municipalities, from 2001-2006, to empirically test the extent to which two electoral rules, which hold, for small and large municipalities, affect fiscal policy decisions. Municipalities with fewer than 15,000 inhabitants elect their mayors in accordance with a single ballot plurality rule while the rest of the municipalities uses a run-off plurality rule. Per capita total taxes, charges and current expenditure in large municipalities are lower than in small ones if the mayor of the large municipality does not need a broad coalition to be elected

The digital services tax. EU harmonisation and unilateral measures

Italy’s recent decision to unilaterally introduce a digital services tax consistent with the taxation scheme proposed by the European Commission raises a number of interesting matters. These matters are related to the peculiar nature of this levy, which taxes total revenues collected from multinationals but apportions the corresponding tax yield among single member states according to the domestic share of digital users. The central purpose of this work is to analyse what possible configuration the EU digital services taxation system could take in the wake of the unilateral measure taken by Italy and of the reactions by other EU countries. In particular, this work points out that a critical element for the possible tax strategies to be adopted by national tax authorities is the joint consideration of two geographical allocations: digital service sales and digital users. The rest of the work is organised as follows. Section 2 discusses issues in taxing the digital economy and illustrates the more recent policy initiatives proposed, or implemented, at international and national level, to cope with these problems. In particular, the proposal of a digital services tax (DST) put forward by the European Commission is described together with the specific DST that will unilaterally be applied by Italy, starting from 2019. Section 3 presents a simplified general framework, useful for highlighting the main elements of the DST scheme and of the possible strategies that could be adopted by single countries to tax the digital economy. In Section 4 we try to empirically apply the predictions derived from the general framework, by using data about online advertising markets in different European countries. Section 5 concludes

Switch towards tax centralization in italy: a wake up for the local political budget cycle

The abolition of the municipal property tax on owner-occupied dwellings accomplished in Italy in 2008 offers a quasi-natural experiment that allows for the identification of the presence of political budget cycles - the incentives for municipalities close to elections to manipulate policy outcome decisions. Our empirical analysis shows that the reform impacted on municipalities that in 2008 were in their preelectoral year, by expanding the size of their budget in the form of an increase of current expenditure and fees and charges, but this did not occurred in municipalities that experienced their pre-electoral year before 2008

Fiscal Reforms during Fiscal Consolidation: The Case of Italy

In this paper we aim to discuss the strengths and weaknesses of the fiscal consolidation package adopted recently by the Italian Government in order to achieve a balanced budget by 2013. Revenues are forecasted to increase by more than 3.3 GDP percentage points; these stem mostly from indirect and property taxation. The analysis of the Italian case is interesting since it seems to be consistent with a recent strand of the literature which, in order to foster both short and long-term economic growth, advocated a shift of the tax burden from capital and labour income to consumption and property. Through a set of micro simulation models, this paper evaluates the effects of the Italian fiscal package on households and firms. We show that, in respect of households’ income, indirect and property tax reforms are highly regressive, whilst the reform makes limited resources available for growth enhancing policies (reduction in the effective corporate tax burden). Then, we propose an alternative fiscal package. We show that a less regressive reform on households can be obtained by shifting taxation from personal and corporate income tax to indirect taxation. Our proposal allows the tax burden on firms to be reduced substantially and, in the meantime, offers lower personal income tax rates on households in the lowest deciles of income distribution since they are penalized most by the increase in indirect taxation.tax reforms, fiscal consolidation, micro simulation models, Italy

Fiscal Reforms during Fiscal Consolidation: The Case of Italy

In this paper we aim to discuss the strengths and weaknesses of the fiscal consolidation package adopted recently by the Italian Government in order to achieve a balanced budget by 2013. Revenues are forecasted to increase by more than 3.3 GDP percentage points; these stem mostly from indirect and property taxation. The analysis of the Italian case is interesting since it seems to be consistent with a recent strand of the literature which, in order to foster both short and long-term economic growth, advocated a shift of the tax burden from capital and labour income to consumption and property. Through a set of micro simulation models, this paper evaluates the effects of the Italian fiscal package on households and firms. We show that, in respect of households’ income, indirect and property tax reforms are highly regressive, whilst the reform makes limited resources available for growth enhancing policies (reduction in the effective corporate tax burden). Then, we propose an alternative fiscal package. We show that a less regressive reform on households can be obtained by shifting taxation from personal and corporate income tax to indirect taxation. Our proposal allows the tax burden on firms to be reduced substantially and, in the meantime, offers lower personal income tax rates on households in the lowest deciles of income distribution since they are penalized most by the increase in indirect taxation.Tax reforms, Fiscal consolidation, Micro simulation models, Italy

Listeria monocytogenes: biofilm in food processing

Contamination of food by Listeria monocytogenes (L.m) frequently occurs in food processing environments, where cells persist due to their ability to attach to surfaces. L.m is able to attach and colonize environmental surfaces by producing a three-dimensional matrix of extracellular polymeric substances (EPS) called biofilm; such structures are dynamic systems. Once established, biofilms can serve as a source of product contamination. Moreover, L.m in the biofilm state shows a reduced susceptibility to antimicrobial agents. The present review focuses on L.m biofilms in food processing environments. In addition, some aspects of biofilm control and eradication are highlighted

Utilizzazione dell'ozono nell'industria alimentare/Ozone applications in the food industry

The antimicrobial action of ozone (O3) has been studied and documented on a wide variety of organisms. It does not leave any harmful residues in food or on the surfaces which are in contact with it. The interest in O3 as an alternative to chlorine and other chemical disinfectants is based on its biocidal efficacy and wide antimicrobial spectrum. It also has the significant advantage of being an environmentally friendly technology for a low environmental impact. In 2001, O3 was approved as an antimicrobial agent for food treatment, storage, and processing in the United States (Food and Drug Administration) but it has been banned in European countries. The objective of this review was to provide a comprehensive literature on O3 applications in the food industry

Search strings for the study of putative occupational determinants of disease

Objective To identify efficient PubMed search strategies to retrieve articles regarding putative occupational determinants of conditions not generally considered to be work related. Methods Based on MeSH definitions and expert knowledge, we selected as candidate search terms the four MeSH terms describing 'occupational disease', 'occupational exposure', 'occupational health' and 'occupational medicine' (DEHM) alongside 22 other promising terms. We first explored overlaps between the candidate terms in PubMed. Using random samples of abstracts retrieved by each term, we estimated the proportions of articles containing potentially pertinent information regarding occupational aetiology in order to formulate two search strategies (one more 'specific', one more 'sensitive'). We applied these strategies to retrieve information on the possible occupational aetiology of meningioma, pancreatitis and atrial fibrillation. Results Only 20.3% of abstracts were retrieved by more than one DEHM term. The more 'specific' search string was based on the combination of terms that yielded the highest proportion (40%) of potentially pertinent abstracts. The more 'sensitive' string was based on the use of broader search fields and additional coverage provided by other search terms under study. Using the specific string, the numbers of abstracts needed to read to find one potentially pertinent article were 1.2 for meningioma, 1.9 for pancreatitis and 1.8 for atrial fibrillation. Using the sensitive strategy, the numbers needed to read were 4.4 for meningioma, 8.9 for pancreatitis and 10.5 for atrial fibrillation. Conclusions The proposed strings could help health care professionals explore putative occupational aetiology for diseases that are not generally thought to be work relate