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Papers by silvia giannini

Research paper thumbnail of Corporate Taxation in Italy: an Analysis of the 1998 Reform

The increasing political concern for fiscal competition across European countries has induced Ita... more The increasing political concern for fiscal competition across European countries has induced Italy to implement a wide-ranging reform of capital income and business taxation. We describe the reform, discuss its links with other relevant international experiences and reform proposals, and assess its chances of reaching its declared targets. Our results suggest that the reform has been successful in closing the gap between the tax treatment of different assets and different sources of finance. However, the overall effects on the cost of capital are ambiguous, as they depend on the financial choices available to companies.

Research paper thumbnail of Towards an e-Publishing library service in Humanities and Social Sciences: A feasibility study

Information Services & Use, 2013

The paper describes a methodology used to analyze the editorial production of CNR Institutes belo... more The paper describes a methodology used to analyze the editorial production of CNR Institutes belonging to the Department of Humanities and Social Sciences (HSS). This analysis is considered a prerequisite to design a feasibility study to develop an e-Publishing service tailored to HSS. To reach this aim the paper describes in particular the characteristics of currently published products defining a set of quality indicators that can help designing a future e-Publishing service.

Research paper thumbnail of Towards an e-Publishing library service in Humanities and Social Sciences: A feasibility study

Information Services & Use, 2013

The paper describes a methodology used to analyze the editorial production of CNR Institutes belo... more The paper describes a methodology used to analyze the editorial production of CNR Institutes belonging to the Department of Humanities and Social Sciences (HSS). This analysis is considered a prerequisite to design a feasibility study to develop an e-Publishing service tailored to HSS. To reach this aim the paper describes in particular the characteristics of currently published products defining a set of quality indicators that can help designing a future e-Publishing service.

Research paper thumbnail of A retrospective evaluation of elements of the EU VAT system

Research paper thumbnail of Erosione ed evasione delle imposte: alla ricerca del gettito perduto

Il sistema di tassazione italiano necessita di una profonda riforma. Uno dei compiti pi\uf9 diffi... more Il sistema di tassazione italiano necessita di una profonda riforma. Uno dei compiti pi\uf9 difficili \ue8 come coniugare obiettivi di redistribuzione e rendimento con le rigide costrizioni di bilancio. Ci\uf2 significa innanzi tutto una forte riduzione dell\u2019evasione ed erosione fiscale. Il governo sembra ora seriamente impegnato nel combattere l\u2019evasione fiscale: nuovi strumenti, come una rinnovata versione del \u201credditometro\u201d, si affiancano ai vecchi \u2013 quali l\u2019obbligo di tracciabilit\ue0 per transazioni superiori a una certa soglia. In merito all\u2019erosione fiscale, gli amministratori hanno dichiarato la necessit\ue0 di tagliare molte delle detrazioni esistenti e dei regimi speciali, ma molte delle misure fiscali degli ultimi anni vanno nella direzione opposta

Research paper thumbnail of Un decennio di fisco: poche riforme e molte occasioni mancate

Research paper thumbnail of La tassazione delle società nel contesto comunitario

Research paper thumbnail of Quality assurance and evaluation of programmes at the University of Bologna

Assessing Quality in European Higher Education Institutions

The use of general descriptive names, registered names, trademarks, etc. in this publication does... more The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use.

Research paper thumbnail of Corporate Taxation and its Reform: The Effects on Corporate Financing Decisions in Italy

SSRN Electronic Journal, 2004

The aim of this paper is twofold. First, we measure the relationship between fiscal variables and... more The aim of this paper is twofold. First, we measure the relationship between fiscal variables and companies debt choices in Italy using a dynamic representation of the modified pecking order model, where both trade-off and pecking order theories are nested. Second, our estimation results are used, jointly with some tax simulations undertaken with a company microsimulation tax-model (MATÍS), to assess the effects on leverage of two recent tax reforms in Italy since 1996. Main results suggest that: (a) fiscal effects are significant and robust explanations of firms' financial behaviour; (b) the reforms analysed are able to induce similar reductions in firms' leverage, when compared with the situation prevailing in 1996. However, the routes through which this occurs are different (relative price in the first case, cash flow in the second), tracing some important differences in the overall evaluation of the two reforms.

Research paper thumbnail of \\ 395\\ The effective tax rates in the EU Commission Study on corporate taxation: methodological aspects, main results and policy implications *

Research paper thumbnail of Gli interessi passivi nel quadro della tassazione societaria internazionale

Research paper thumbnail of I conti a rischio

Research paper thumbnail of The Effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects

European Economics eJournal, 2002

The paper has three aims. First, it presents the specific forward-looking methodology applied in ... more The paper has three aims. First, it presents the specific forward-looking methodology applied in the quantitative analysis undertaken in the Commission study, and discusses how it is able to overcome some of the most important limitations of the traditional King Fullerton approach. Second, it compares the results obtained by two different indicators, the traditional effective marginal tax rate and the effective average tax rate, the latter being particularly important to explain location decisions of multinational companies. Third, it discusses the usefulness of these indicators for policy makers, by summarising the overall results of the Commission study and their policy implications. All in all, these results show that the EU tax systems are very far from representing a level playing field for both domestic and international firms and that the size of the observed disparities in effective tax rates between Member States are mainly due to the differences in statutory tax rates. The...

Research paper thumbnail of Economia Pubblica 003-2015

Le imposte sulla prima casa in Italia, un equilibrio difficile fra decentramento e redistribuzion... more Le imposte sulla prima casa in Italia, un equilibrio difficile fra decentramento e redistribuzione, di Giovanna Messina, Marco Savegnago L'impatto della contabilità euro-compatibile in un'auspicabile evoluzione del Patto di Stabilità Interno, di Leonzio Rizzo, Massimiliano Ferraresi Quanto conta l'effetto scuola nel ciclo primario? L'efficacia delle istituzioni scolastiche in Toscana, di Enrico Conti, Silvia Duranti, Carla Rampichini, Nicola Sciclone Spesa energetica e competitività delle imprese italiane, di Ivan Faiella e Alessandro Mistretta The Evaluation of Standard Expenditure Needs of Municipalities: the Case of Social Care Services in Italy, di Francesco Porcelli Osservatorio Utilitatis Il processo di riforma della disciplina in materia di contratti pubblici, di Pina Russo Nuova serie a cura di Centro italiano di ricerche e d'informazione sull'economia pubblica, sociale e cooperativa CIRIEC CIRIEC

Research paper thumbnail of The Effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects

SSRN Electronic Journal

Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch ge... more Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may be saved and copied for your personal and scholarly purposes. You are not to copy documents for public or commercial purposes, to exhibit the documents publicly, to make them publicly available on the internet, or to distribute or otherwise use the documents in public. If the documents have been made available under an Open Content Licence (especially Creative Commons Licences), you may exercise further usage rights as specified in the indicated licence.

Research paper thumbnail of Lezione 1 - Andamento e struttura del prelievo

Research paper thumbnail of Lezione 2 - Imposta societaria

Research paper thumbnail of Lezione 5 - Modelli di imposizione societaria

Research paper thumbnail of Lezione 4 - La concorrenza fiscale

Research paper thumbnail of Home state taxation vs. common base taxation : roundtable discussion on the European Commission's study on company taxation

Cesifo Forum, 2002

By Silvia Giannini; Home state taxation vs. common base taxation: roundtable discussion on the Eu... more By Silvia Giannini; Home state taxation vs. common base taxation: roundtable discussion on the European Commission's study on company. ... common base taxation: roundtable discussion on the European Commission's study on company taxation. Silvia Giannini. ...

Research paper thumbnail of Corporate Taxation in Italy: an Analysis of the 1998 Reform

The increasing political concern for fiscal competition across European countries has induced Ita... more The increasing political concern for fiscal competition across European countries has induced Italy to implement a wide-ranging reform of capital income and business taxation. We describe the reform, discuss its links with other relevant international experiences and reform proposals, and assess its chances of reaching its declared targets. Our results suggest that the reform has been successful in closing the gap between the tax treatment of different assets and different sources of finance. However, the overall effects on the cost of capital are ambiguous, as they depend on the financial choices available to companies.

Research paper thumbnail of Towards an e-Publishing library service in Humanities and Social Sciences: A feasibility study

Information Services & Use, 2013

The paper describes a methodology used to analyze the editorial production of CNR Institutes belo... more The paper describes a methodology used to analyze the editorial production of CNR Institutes belonging to the Department of Humanities and Social Sciences (HSS). This analysis is considered a prerequisite to design a feasibility study to develop an e-Publishing service tailored to HSS. To reach this aim the paper describes in particular the characteristics of currently published products defining a set of quality indicators that can help designing a future e-Publishing service.

Research paper thumbnail of Towards an e-Publishing library service in Humanities and Social Sciences: A feasibility study

Information Services & Use, 2013

The paper describes a methodology used to analyze the editorial production of CNR Institutes belo... more The paper describes a methodology used to analyze the editorial production of CNR Institutes belonging to the Department of Humanities and Social Sciences (HSS). This analysis is considered a prerequisite to design a feasibility study to develop an e-Publishing service tailored to HSS. To reach this aim the paper describes in particular the characteristics of currently published products defining a set of quality indicators that can help designing a future e-Publishing service.

Research paper thumbnail of A retrospective evaluation of elements of the EU VAT system

Research paper thumbnail of Erosione ed evasione delle imposte: alla ricerca del gettito perduto

Il sistema di tassazione italiano necessita di una profonda riforma. Uno dei compiti pi\uf9 diffi... more Il sistema di tassazione italiano necessita di una profonda riforma. Uno dei compiti pi\uf9 difficili \ue8 come coniugare obiettivi di redistribuzione e rendimento con le rigide costrizioni di bilancio. Ci\uf2 significa innanzi tutto una forte riduzione dell\u2019evasione ed erosione fiscale. Il governo sembra ora seriamente impegnato nel combattere l\u2019evasione fiscale: nuovi strumenti, come una rinnovata versione del \u201credditometro\u201d, si affiancano ai vecchi \u2013 quali l\u2019obbligo di tracciabilit\ue0 per transazioni superiori a una certa soglia. In merito all\u2019erosione fiscale, gli amministratori hanno dichiarato la necessit\ue0 di tagliare molte delle detrazioni esistenti e dei regimi speciali, ma molte delle misure fiscali degli ultimi anni vanno nella direzione opposta

Research paper thumbnail of Un decennio di fisco: poche riforme e molte occasioni mancate

Research paper thumbnail of La tassazione delle società nel contesto comunitario

Research paper thumbnail of Quality assurance and evaluation of programmes at the University of Bologna

Assessing Quality in European Higher Education Institutions

The use of general descriptive names, registered names, trademarks, etc. in this publication does... more The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use.

Research paper thumbnail of Corporate Taxation and its Reform: The Effects on Corporate Financing Decisions in Italy

SSRN Electronic Journal, 2004

The aim of this paper is twofold. First, we measure the relationship between fiscal variables and... more The aim of this paper is twofold. First, we measure the relationship between fiscal variables and companies debt choices in Italy using a dynamic representation of the modified pecking order model, where both trade-off and pecking order theories are nested. Second, our estimation results are used, jointly with some tax simulations undertaken with a company microsimulation tax-model (MATÍS), to assess the effects on leverage of two recent tax reforms in Italy since 1996. Main results suggest that: (a) fiscal effects are significant and robust explanations of firms' financial behaviour; (b) the reforms analysed are able to induce similar reductions in firms' leverage, when compared with the situation prevailing in 1996. However, the routes through which this occurs are different (relative price in the first case, cash flow in the second), tracing some important differences in the overall evaluation of the two reforms.

Research paper thumbnail of \\ 395\\ The effective tax rates in the EU Commission Study on corporate taxation: methodological aspects, main results and policy implications *

Research paper thumbnail of Gli interessi passivi nel quadro della tassazione societaria internazionale

Research paper thumbnail of I conti a rischio

Research paper thumbnail of The Effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects

European Economics eJournal, 2002

The paper has three aims. First, it presents the specific forward-looking methodology applied in ... more The paper has three aims. First, it presents the specific forward-looking methodology applied in the quantitative analysis undertaken in the Commission study, and discusses how it is able to overcome some of the most important limitations of the traditional King Fullerton approach. Second, it compares the results obtained by two different indicators, the traditional effective marginal tax rate and the effective average tax rate, the latter being particularly important to explain location decisions of multinational companies. Third, it discusses the usefulness of these indicators for policy makers, by summarising the overall results of the Commission study and their policy implications. All in all, these results show that the EU tax systems are very far from representing a level playing field for both domestic and international firms and that the size of the observed disparities in effective tax rates between Member States are mainly due to the differences in statutory tax rates. The...

Research paper thumbnail of Economia Pubblica 003-2015

Le imposte sulla prima casa in Italia, un equilibrio difficile fra decentramento e redistribuzion... more Le imposte sulla prima casa in Italia, un equilibrio difficile fra decentramento e redistribuzione, di Giovanna Messina, Marco Savegnago L'impatto della contabilità euro-compatibile in un'auspicabile evoluzione del Patto di Stabilità Interno, di Leonzio Rizzo, Massimiliano Ferraresi Quanto conta l'effetto scuola nel ciclo primario? L'efficacia delle istituzioni scolastiche in Toscana, di Enrico Conti, Silvia Duranti, Carla Rampichini, Nicola Sciclone Spesa energetica e competitività delle imprese italiane, di Ivan Faiella e Alessandro Mistretta The Evaluation of Standard Expenditure Needs of Municipalities: the Case of Social Care Services in Italy, di Francesco Porcelli Osservatorio Utilitatis Il processo di riforma della disciplina in materia di contratti pubblici, di Pina Russo Nuova serie a cura di Centro italiano di ricerche e d'informazione sull'economia pubblica, sociale e cooperativa CIRIEC CIRIEC

Research paper thumbnail of The Effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects

SSRN Electronic Journal

Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch ge... more Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may be saved and copied for your personal and scholarly purposes. You are not to copy documents for public or commercial purposes, to exhibit the documents publicly, to make them publicly available on the internet, or to distribute or otherwise use the documents in public. If the documents have been made available under an Open Content Licence (especially Creative Commons Licences), you may exercise further usage rights as specified in the indicated licence.

Research paper thumbnail of Lezione 1 - Andamento e struttura del prelievo

Research paper thumbnail of Lezione 2 - Imposta societaria

Research paper thumbnail of Lezione 5 - Modelli di imposizione societaria

Research paper thumbnail of Lezione 4 - La concorrenza fiscale

Research paper thumbnail of Home state taxation vs. common base taxation : roundtable discussion on the European Commission's study on company taxation

Cesifo Forum, 2002

By Silvia Giannini; Home state taxation vs. common base taxation: roundtable discussion on the Eu... more By Silvia Giannini; Home state taxation vs. common base taxation: roundtable discussion on the European Commission's study on company. ... common base taxation: roundtable discussion on the European Commission's study on company taxation. Silvia Giannini. ...