Bank of Italy

In March Banca d’Italia hosted in Rome the 21^st Workshop on Public Finance, organized by the Public Finance Division.

The workshop covered three central issues related to taxation:

the effects in terms of equity, efficiency and well-being of personal income taxation and the impact of the tax recomposition (Session I),
corporate income taxation, especially in the view of new challenges stemming from the mobility of tax bases due to globalization and technological progress (Session II),
the role of taxation and investment in a macro perspective (Session III)

A keynote speech on the challenges ahead for corporate taxation has been delivered by professor Laurence J. Kotlikoff from Boston University.

Programme

Programmepdf 1.2 MB Publish date::04 September 2019

Session 1 - Personal income tax and tax recomposition

Personal income tax progressivity: trends and implicationspdf 514.2 KB Claudia Gerber, Alexander Klemm, Li Liu and Victor Mylonas (IMF) Publish date::04 September 2019
Personal income tax progressivity: trends and implications (ppt)pptx 615.6 KB Claudia Gerber, Alexander Klemm, Li Liu and Victor Mylonas (IMF) Publish date::04 September 2019
Do details matter? An analysis of the Italian personal income taxpdf 244.3 KB Martino Tasso (Banca d'Italia) Publish date::04 September 2019
The EITC Program in Israel: employment effects and evidence on the differential impacts of Family vs. Individual-Income Based Designpdf 630.2 KB Adi Brender (Bank of Israel) and Michel Strawczynski (Bank of Israel and Hebrew University of Jerusalem) Publish date::04 September 2019
Discussion of "The employment effects of the eitc program in Israel" (ppt)pptx 262.1 KB Pietro Tommasino (Banca d'Italia) Publish date::04 September 2019
Mortgage repayments fom tax-exempted intergenerational transfers: subsidizing rich children with rich parents?pdf 934.2 KB Li Yue and Mauro Mastrogiacomo (VU Amsterdam, Netspar and De Nederlandse Bank) Publish date::04 September 2019
Who bears the burden of local income taxes?pdf 4.1 MB Marius Brülhart (University of Lausanne), Jayson Danton (Swiss National Bank), Raphaël Parchet (University of Italian Switzerland) and Jörg Schläpfer (Wüest Partner) Publish date::04 September 2019
Quantifying the welfare and equity effects of carbon-tax policypdf 494.6 KB Stephie Fried (Arizona State University, W.P. Carey School of Business), Kevin Novan (University of California) and William Peterman (Federal Reserve Board of Governors) Publish date::04 September 2019
A Triple Dividend? Quantifying the Welfare and Equity Effects of Carbon-Tax Policypdf 283.8 KB Stephie Fried (Arizona State University), Kevin Novan (University of California) and William Peterman (Federal Reserve Board of Governors) Publish date::04 September 2019
Fiscal devaluation and relative prices: evidence from the Euro Areapdf 956.7 KB Giampaolo Arachi and Debora Assisi (University of Salento) Publish date::04 September 2019

Sessione 2 - Corporate income tax

The international coordination of corporare taxation: old solutions for new challenges?pdf 857.9 KB Giacomo Ricotti and Vieri Ceriani (Banca d'Italia) Publish date::04 September 2019
Death and taxes: does taxation matter for firm survival?pdf 503.6 KB Fedor Miryugin (Allianz) and Serhan Cevik (IMF) Publish date::04 September 2019
Death and taxes: does taxation matter for firm survival? (ppt)pptx 298.0 KB Fedor Miryugin (Allianz) and Serhan Cevik (IMF) Publish date::04 September 2019
Banks, debt and risk: assessing the spillovers of corporate taxespdf 1.1 MB Serena Fatica, Wouter Heynderickx and Andrea Pagano (Joint Research Centre - European Commission) Publish date::04 September 2019
The digital services tax: EU harmonization and unilateral measurespdf 781.7 KB F. Gastaldi (Italian Parliamentary Budget Office and University of Rome "Sapienza") e A. Zanardi (Italian Parliamentary Budget Office and University of Bologna) Publish date::04 September 2019
Reducing tax evasion from cross-border fraud: the role of digitalizationpdf 1.5 MB Emmanouil Kitsios (IMF), João Tovar Jalles (Portuguese Public Finance Council, UECE-ISEG) and Geneviève Verdier (IMF) Publish date::04 September 2019
Anchors, not havens: spillovers in tax treaty bargaining (ppt)pdf 816.3 KB Kunka Petkova, Andrzej Stasio (WU Vienna University of Economics and Business) and Martin Zagler (WU Vienna University of Economics and Business and UPO University of Eastern Piedmont) Publish date::04 September 2019
Anchors, not havens: spillovers in tax treaty bargainingpdf 276.1 KB Kunka Petkova, Andrzej Stasio (WU Vienna University of Economics and Business) and Martin Zagler (WU Vienna University of Economics and Business and UPO University of Eastern Piedmont) Publish date::04 September 2019

Sessione 3 - Taxation and investment in a macro perspective

Public finance structure and inclusive growthpdf 1.5 MB Boris Cournède, Jean-Marc Fournier and Peter Hoeller (OECD) Publish date::04 September 2019
Public finance structure and inclusive growth (ppt)pdf 1.2 MB Boris Cournède, Jean-Marc Fournier and Peter Hoeller (OECD) Publish date::04 September 2019
Optimal tax structure for consumption and income inequality: an empirical assessmentpdf 601.3 KB António Afonso and José Alves (Lisbon School of Economics and Management, University of Lisbon) Publish date::04 September 2019
Fiscal stabilization in the US: lessons for monetary unionspdf 923.8 KB Pasimeni Paolo (European Commission and IES-Vrije Universiteit Brussel) and Plamen Nikolov (European Commission) Publish date::04 September 2019
Fiscal stabilization in the US: lessons for monetary unions (ppt)pptx 478.0 KB Pasimeni Paolo (European Commission and IES-Vrije Universiteit Brussel) and Plamen Nikolov (European Commission) Publish date::04 September 2019
Climate-change adaptation: the role of fiscal policypdf 519.9 KB Michele Catalano, Emilia Pezzolla (Prometeia) and Lorenzo Forni (Prometeia and University of Padova) Publish date::04 September 2019
Government investment, its financing and the public capital stock: a business cycle perspectivepdf 756.2 KB Ronan Hickey, Matija Lozej and Diarmaid Smyth (Central Bank of Ireland) Publish date::04 September 2019
Infrastructure investment and public sector balance sheets: evidence from the US Statespdf 710.8 KB Andrew Haughwout (NY Fed) and Robert Inman (Wharton School, University of Pennsylvania and NBER) Publish date::04 September 2019
Infrastructure investment and public sector balance sheets: evidence from the US States (ppt)pptx 2.6 MB Andrew Haughwout (NY Fed) and Robert Inman (Wharton School, University of Pennsylvania and NBER) Publish date::04 September 2019
Comments on the papers by Forni, Lozej, Haughwout, and others (ppt)pptx 69.5 KB Teresa Ter-Minassian (IMF) Publish date::04 September 2019
Euro Area fiscal policy changes: stylised features of the past two decadespdf 1.6 MB Cláudia C. Braz (Banco de Portugal) and Nicolas Carnot (European Commission) Publish date::04 September 2019
Spillovers in a monetary union with endogenous fiscal limitspdf 694.6 KB Pablo Burriel (Bank of Spain), Javier Andrés (Universidad de Valencia) and Wenyi Shen (Oklahoma University) Publish date::04 September 2019
Spillovers in a monetary union with endogenous fiscal limits (ppt)pdf 635.2 KB Pablo Burriel (Bank of Spain), Javier Andrés (Universidad de Valencia) and Wenyi Shen (Oklahoma University) Publish date::04 September 2019
Discussion: Frontiers of taxation and taxation across frontierspptx 166.0 KB Pietro Rizza (Banca d'Italia) Publish date::04 September 2019

XXI Banca d'Italia Workshop on Public Finance - Frontiers of taxation and taxation across frontiersRome 20-22 March 2019

Programme

Session 1 - Personal income tax and tax recomposition

Sessione 2 - Corporate income tax

Sessione 3 - Taxation and investment in a macro perspective

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