Citation indexes have attracted substantial interest from both scholars and policy-makers in rece... more Citation indexes have attracted substantial interest from both scholars and policy-makers in recentyears. This paper illustrates the potential and limitations of the use of bibliometric indicators to assessthe scientific productivity of research units (e.g., a single researcher or department). The main citationindexes are computed for a representative sample of 1327 Italian academic economists (secs p/01, p/02,p/03). Our analysis highlights the limited sensitivity of bibliometric rankings with respect to the citationindexes (h, g, g*, f, t, Fmax) and, vice versa, a greater sensitivity with respect to the database (Scopus, WoS,EconLit, Google Scholar). Finally, our estimates reveal that faculty position, Scientific Disciplinary Sector(SSD), geographic location, and, in some regressions, the size of the university, explain approximately20% of the variance in scholars' bibliometric performance.
As recently suggested, the shadow economy and its determinants (taxation, regulations, corruption... more As recently suggested, the shadow economy and its determinants (taxation, regulations, corruption, etc.) are linked such that just two stable equilibria are possible. In the good one there is a small hidden sector, large fiscal revenues and honest/appreciated institutions. The other (bad) equilibrium is quite the opposite. Our paper examines the links between these variables in relatively uncorrupt systems. Unlike
History of Economic Thought and Policy, Oct 1, 2013
This work analyses the phenomenon of fiscal illusion (Puviani, 1903) in the context of the Italia... more This work analyses the phenomenon of fiscal illusion (Puviani, 1903) in the context of the Italian tax system. Financial (or fiscal) illusion refers to mechanisms which cause a cognitive alteration on the part of the taxpayer regarding the evaluation of the costs and benefits of public policies. Puviani (1903) was the first to classify the different types of financial illusions. He highlighted the main strategies used to hide the real costs of financing public goods and services through taxes (illusions on revenue) or to overestimate their usefulness (illusions on expenditure). The main conclusions of the work are that: (i) from a methodological point of view, there is a connection between Puviani’s theory of fiscal illusion and some of the assumptions of the behavioral approach and (ii) from an operational point of view, it is a useful tool to understand the motives that could have inspired several recent taxes and legislative measures within the Italian tax system. These results support the relevance of Puviani’s theory to the contemporary theory and practice of public finance.
ABSTRACT This article estimates the magnitude of fiscal illusion around the world and evaluates w... more ABSTRACT This article estimates the magnitude of fiscal illusion around the world and evaluates whether relationships exist between fiscal illusion and a set of potential observed variables. The index of fiscal illusion is derived for approximately fifty countries over the period 2000–08. Using MIMIC models, the authors conclude that the structure of employment (self-employment as a percentage of total employment) and nominal marginal tax rates, by increasing the visibility of the tax burden, may constitute the greatest incentives for policy makers to distort taxpayers' perceptions. Less relevant are the determinants of fiscal illusion related to the information acquisition and processing capabilities of the taxpayer (i.e., freedom of the press and tertiary education).
El proposito de los autores es efectuar una aproximacion a la economia sumergida (o informal) en ... more El proposito de los autores es efectuar una aproximacion a la economia sumergida (o informal) en Mexico en el periodo 1995-2003, mediante el modelo de multiples indicadores y multiples causas. Entre otros aspectos, se examina el concepto de este tipo de economia y se presentan los principales metodos para su cuantificacion: ademas, se realiza un ejercicio econometrico para evaluar el efecto de algunas medidas de politica economica en la economia sumergida
This paper examines the role of shadow economy, tax enforcement and taxation, on economic growth.... more This paper examines the role of shadow economy, tax enforcement and taxation, on economic growth. These effects are studied by simulating a modified version of an endogenous growth model proposed by Loayza (1996). Econometric results and calibration are based on the Italian economy over the period 1982-2004. Empirical evidence confirms the theoretical model. We show that the relationship between shadow economy, direct tax burden and the growth rate of GDP is negative in the long run equilibrium
Citation indexes have attracted substantial interest from both scholars and policy-makers in rece... more Citation indexes have attracted substantial interest from both scholars and policy-makers in recentyears. This paper illustrates the potential and limitations of the use of bibliometric indicators to assessthe scientific productivity of research units (e.g., a single researcher or department). The main citationindexes are computed for a representative sample of 1327 Italian academic economists (secs p/01, p/02,p/03). Our analysis highlights the limited sensitivity of bibliometric rankings with respect to the citationindexes (h, g, g*, f, t, Fmax) and, vice versa, a greater sensitivity with respect to the database (Scopus, WoS,EconLit, Google Scholar). Finally, our estimates reveal that faculty position, Scientific Disciplinary Sector(SSD), geographic location, and, in some regressions, the size of the university, explain approximately20% of the variance in scholars' bibliometric performance.
As recently suggested, the shadow economy and its determinants (taxation, regulations, corruption... more As recently suggested, the shadow economy and its determinants (taxation, regulations, corruption, etc.) are linked such that just two stable equilibria are possible. In the good one there is a small hidden sector, large fiscal revenues and honest/appreciated institutions. The other (bad) equilibrium is quite the opposite. Our paper examines the links between these variables in relatively uncorrupt systems. Unlike
History of Economic Thought and Policy, Oct 1, 2013
This work analyses the phenomenon of fiscal illusion (Puviani, 1903) in the context of the Italia... more This work analyses the phenomenon of fiscal illusion (Puviani, 1903) in the context of the Italian tax system. Financial (or fiscal) illusion refers to mechanisms which cause a cognitive alteration on the part of the taxpayer regarding the evaluation of the costs and benefits of public policies. Puviani (1903) was the first to classify the different types of financial illusions. He highlighted the main strategies used to hide the real costs of financing public goods and services through taxes (illusions on revenue) or to overestimate their usefulness (illusions on expenditure). The main conclusions of the work are that: (i) from a methodological point of view, there is a connection between Puviani’s theory of fiscal illusion and some of the assumptions of the behavioral approach and (ii) from an operational point of view, it is a useful tool to understand the motives that could have inspired several recent taxes and legislative measures within the Italian tax system. These results support the relevance of Puviani’s theory to the contemporary theory and practice of public finance.
ABSTRACT This article estimates the magnitude of fiscal illusion around the world and evaluates w... more ABSTRACT This article estimates the magnitude of fiscal illusion around the world and evaluates whether relationships exist between fiscal illusion and a set of potential observed variables. The index of fiscal illusion is derived for approximately fifty countries over the period 2000–08. Using MIMIC models, the authors conclude that the structure of employment (self-employment as a percentage of total employment) and nominal marginal tax rates, by increasing the visibility of the tax burden, may constitute the greatest incentives for policy makers to distort taxpayers' perceptions. Less relevant are the determinants of fiscal illusion related to the information acquisition and processing capabilities of the taxpayer (i.e., freedom of the press and tertiary education).
El proposito de los autores es efectuar una aproximacion a la economia sumergida (o informal) en ... more El proposito de los autores es efectuar una aproximacion a la economia sumergida (o informal) en Mexico en el periodo 1995-2003, mediante el modelo de multiples indicadores y multiples causas. Entre otros aspectos, se examina el concepto de este tipo de economia y se presentan los principales metodos para su cuantificacion: ademas, se realiza un ejercicio econometrico para evaluar el efecto de algunas medidas de politica economica en la economia sumergida
This paper examines the role of shadow economy, tax enforcement and taxation, on economic growth.... more This paper examines the role of shadow economy, tax enforcement and taxation, on economic growth. These effects are studied by simulating a modified version of an endogenous growth model proposed by Loayza (1996). Econometric results and calibration are based on the Italian economy over the period 1982-2004. Empirical evidence confirms the theoretical model. We show that the relationship between shadow economy, direct tax burden and the growth rate of GDP is negative in the long run equilibrium
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Papers by Roberto Dell'Anno