Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Stefania Zotteri"'
Autor:
Vincenzo Cuciniello, Elena Pisano, Giacomo Ricotti, Stefania Zotteri, Marco Burroni, Elena Padovani
Publikováno v:
SSRN Electronic Journal.
Following the establishment of the Single Supervisory Mechanism (SSM), concerns about having a level playing field become more important due to the heterogeneity in bank taxation rules across Europe: measuring the tax burden can provide a first rough
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::735d1e887ea4807e91220dea927dd9fd
https://doi.org/10.2139/ssrn.2765420
https://doi.org/10.2139/ssrn.2765420
Publikováno v:
Empirica. 33:63-87
The effectiveness of any device for fiscal discipline crucially depends on the indicators it refers to. This paper assesses the indicators adopted for fiscal rules in the European Economic and Monetary Union (EMU) with respect to their relevance for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::94161fe16e24375d5087f1d87aad74ba
https://doi.org/10.1007/s10663-006-9008-x
https://doi.org/10.1007/s10663-006-9008-x
Autor:
Giacomo Ricotti, Vittorio Pinelli, Giovanni Santini, Laura Santuz, Ernesto Zangari, Stefania Zotteri
Publikováno v:
Rivista Bancaria - Minerva Bancaria. (1)
The paper considers several approaches to the measurement of firms’ tax burden in order to identify significant indicators for the banking sector. It also analyses features of tax provisions which are peculiar to the Italian system. On these b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::f682d4accef3cbef150c99c1d90a65d8
http://rivistabancaria.it/rb-rivista-bancaria/la-pressione-fiscale-gravante-sul-sistema-bancario-questioni-metodologiche-ed-evidenze-empiriche
http://rivistabancaria.it/rb-rivista-bancaria/la-pressione-fiscale-gravante-sul-sistema-bancario-questioni-metodologiche-ed-evidenze-empiriche
Autor:
Guglielmo Barone, Antonio Bassanetti, Magda Bianco, Andrea Brandolini, Emanuele Breda, Matteo Bugamelli, Emanuela Ciapanna, Federico Cingano, Francesco D'Amuri, Leandro D'Aurizio, Virginia Di Nino, Stefano Federico, Andrea Generale, Federica Lagna, Francesca Lotti, Giuliana Palumbo, Enrico Sette, Bruna Szego, Alessandra Staderini, Roberto Torrini, Roberta Zizza, Francesco Zollino, Stefania Zotteri
In the last decade the Italian economy has underperformed compared both with the previous decades and with the main European countries. It is widely acknowledged that this evolution reflects unresolved structural problems, which have become more urge
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::89f7bb8311b5a858d7e986130064a44a
http://www.bancaditalia.it/pubblicazioni/qef/2009-0045/QEF_45.pdf
http://www.bancaditalia.it/pubblicazioni/qef/2009-0045/QEF_45.pdf
Publikováno v:
Policy Instruments for Sound Fiscal Policies ISBN: 9781349552009
Rainy Day Funds (RDFs) have an important role in the USA. They allow States — which usually have rules requiring a balanced budget for current revenue and spending — to limit pro-cyclical fiscal policies. This paper examines the possible role of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::78aee11daf880ee27395c2723f6f82b3
https://doi.org/10.1057/9780230271791_9
https://doi.org/10.1057/9780230271791_9
In a stylised framework of fiscal policy determination that considers both structural targets and cyclical factors, we find significant cyclical asymmetry in the behaviour of fiscal variables in a sample of fourteen EU countries from 1970 to 2004, wi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ec2385211109d49e1602eba65bc4ad47
http://www.bancaditalia.it/pubblicazioni/temi-discussione/2008/2008-0671/en_tema_671.pdf
http://www.bancaditalia.it/pubblicazioni/temi-discussione/2008/2008-0671/en_tema_671.pdf
Rainy Day Funds (RDFs) have an important role in the USA. They allow States � which usually have rules requiring a balanced budget for current revenue and spending � to limit procyclical fiscal policies. This paper examines the possible rol
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::867247ca6239825cf9d5d3d5ea2350e6
http://www.bancaditalia.it/pubblicazioni/qef/2007-0011/qef_11.pdf
http://www.bancaditalia.it/pubblicazioni/qef/2007-0011/qef_11.pdf
The reliability of EMU�s fiscal indicators has been questioned by recent episodes of large upward deficit revisions. This paper discusses the causes of such revisions in order to identify ways to improve monitoring. The computation of EMU�s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9578a52c8c075ea0c13a9539bff564b5
http://www.bancaditalia.it/pubblicazioni/temi-discussione/2007/2007-0633/en_tema_633.pdf
http://www.bancaditalia.it/pubblicazioni/temi-discussione/2007/2007-0633/en_tema_633.pdf
The 2005 reform of the Stability and Growth Pact has amplified the role of government debt and long-term fiscal sustainability in the surveillance of budgetary positions in the European Union (EU). Some aspects of the reform are still to be fully def
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0e1cb0f0576b59f9c8e0abeb73d20c02
http://hermes-ir.lib.hit-u.ac.jp/rs/bitstream/10086/14242/1/pie_dp231.pdf
http://hermes-ir.lib.hit-u.ac.jp/rs/bitstream/10086/14242/1/pie_dp231.pdf