if this message does not display correctly, click here | Table of Contents Luca Pellerano, International Labour Organization (ILO)
Eleonora Porreca, Bank of Italy - Research Department
Furio Camillo Rosati, University of Rome Tor Vergata Matilde Giaccherini, University of Rome Tor Vergata - Centre for International Studies on Economic Growth (CEIS)
Joanna Kopinska, University of Rome Tor Vergata - Centre for International Studies on Economic Growth (CEIS)
Alessandro Palma, University of Rome Tor Vergata - Centre for International Studies on Economic Growth (CEIS), DISAE - Department of Business and Economics Giancarlo Ferrara, SOSE - Soluzioni per il Sistema Economico SpA, University of Palermo - Department of Economics, Business and Statistics
Arianna Campagna, SOSE
Vincenzo Atella, University of Rome Tor Vergata - Centre for International Studies on Economic Growth (CEIS), Department of Economics and Finance, University of Rome Tor Vergata - Faculty of Economics | |
CEIS: CENTRE FOR ECONOMIC & INTERNATIONAL STUDIES
Furio Camillo Rosati - Director "The Income Elasticity of Child Labour: Do Cash Transfers Have an Impact on the Poorest Children?" 
CEIS Working Paper No. 466 LUCA PELLERANO, International Labour Organization (ILO)
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ELEONORA PORRECA, Bank of Italy - Research Department
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FURIO CAMILLO ROSATI, University of Rome Tor Vergata The possible non linearity of the income elasticity of child labour has been at the centre of the debate regarding both its causes and the policy instruments to address it. We contribute to this debate providing theoretical and empirical novel results. From a theoretical point of view, for any given transfer size, there is a critical level of household income below which an increase in income has no impact on child labour and education. We estimate the causal impact of an increase in income on child labour and education exploiting the random allocation of the Child Grant Programme, an unconditional cash transfer, in Lesotho. We show that the poorest households do not increase investment in children’s human capital, while relatively less poor households reduce child labour and increase education. In policy terms, the results indicate that cash transfers might not be always effective to support the investment in children’s human capital of the poorest households. Beside the integration with other measures, making the amount of transfer depends of the level of deprivation of the household, might improve cash transfer effectiveness. "When Particulate Matter Strikes Cities. Social Disparities and Health Costs of Air Pollution"
CEIS Working Paper No. 467 MATILDE GIACCHERINI, University of Rome Tor Vergata - Centre for International Studies on Economic Growth (CEIS)
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JOANNA KOPINSKA, University of Rome Tor Vergata - Centre for International Studies on Economic Growth (CEIS)
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ALESSANDRO PALMA, University of Rome Tor Vergata - Centre for International Studies on Economic Growth (CEIS), DISAE - Department of Business and Economics
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We investigate unequal effects of daily particulate matter (PM) concentrations on Italian hospitalizations by exploiting daily episodes of public transportation strikes as an instrumental variable for pollution exposure. We show that hospitalizations resulting from higher pollution are not only more likely to occur (extensive margin), but are also more complex to deal with (intensive margin). This penalty is larger for the young, the elderly, the less educated and migrants from low income countries. In order to appreciate the heterogeneity of our results, we show how municipalities with different age structures and PM exposure face similar hospitalization costs. "Disentangling Tax Evasion from Inefficiency in Firms Tax Declaration: An Integrated Approach"
CEIS Working Paper No. 468, September 2019 GIANCARLO FERRARA, SOSE - Soluzioni per il Sistema Economico SpA, University of Palermo - Department of Economics, Business and Statistics
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ARIANNA CAMPAGNA, SOSE
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VINCENZO ATELLA, University of Rome Tor Vergata - Centre for International Studies on Economic Growth (CEIS), Department of Economics and Finance, University of Rome Tor Vergata - Faculty of Economics
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In this article we present a new methodology to support fiscal monitoring by the Italian Revenue Agency (IRA) with the aim of improving current taxpayers fiscal compliance and fighting tax evasion within small and medium enterprises. In fact, given the methodology behind the Sector Studies (Studi di Settore - SdS) system, there is room for firms to implement tax evasion strategies by simply adjusting revenues (and costs) toward an estimated average threshold (known ex-ante), the so called "presumptive" revenues, and achieving the fiscal "congruity" status. By estimating a production function through stochastic frontier analysis we avoid estimating the average threshold know ex-ante and can combine information on firm economic efficiency with those on fiscal congruity, thus being able to disentangle underreporting of revenues due to potential firm tax evasion behaviours from underreporting due to firm inefficiencies. We apply this framework to two samples of Italian firms belonging to two Sector Studies. Our results confirm the potentiality of the approach, although more work is needed before moving to a large scale implementation for policy purposes. | | ^top
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