This paper introduces a novel theory of tax evasion, suggesting that the optimal decision to evade taxes is influenced by agents’ portfolio technologies. The theory argues that evading taxes involves the use of specific production technologies (“hidden technologies”) with returns that differ from those of technologies that require tax compliance (“visible technologies”). As technological progress affects the gap and returns between these types of production technologies, the optimal level of tax…

We study the effect of a tax rebate on tax evasion, in a third – degree price discrimination framework. In such a context, the monopolist contracts with the buyers a price discount, in exchange for not issuing the transaction receipt, hiding sales revenues from tax authority. Buyers in the economy are heterogeneous only in the honesty or tax morale, and keeping the purchase receipt, they are eligible for a tax rebate. We show that a price discrimination strategy will always lead to a reduction i…

This working paper presents the edition of a collection of documents from the Archive of the Dicastery for the Doctrine of the Faith (V atican City) concerning the censorship of philosophical works from the 17th and 18th centuries by the Congregations of the Holy Office and the Index of Prohibited Books. The identification and transcription of most of the documents were carried out by Marta Fattori, a scholar who passed away in 2021. The ongoing publication is part of a vital historiographical f…

Today's challenges to achieve climate neutrality by 2050 push us to rethink policies, decision-making processes and management models for environmental, social, economic and cultural resources. In this context, the scientific debate highlights interest in the implementation of technological innovation, the contribution of business in developing countries and raising awareness of the SDGs. The main difficulties in the implementation of these topics are encountered in particular in countries, such…

The Roskilde Festival, one of Europe's largest and oldest music events, plays a crucial role in transforming the Danish landscape and integrating it into global networks. This study, conducted during a visiting period at the University of Copenhagen, investigates how the festival has driven globalization and reshaped the urban environment, fostering new social and cultural dynamics. It highlights temporary urban planning and cultural production as key drivers of local development, focusing on th…

Intimate Partner Violence (IPV) is a serious and widespread criminal phenomenon that disproportionately affects women. It is recognised as a major form of violence against them. IPV manifests through coercive and violent behaviors perpetrated in a continuous and interconnected manner within an intimate relationship, forming a difficult-to-combat and prosecute pattern of abuse. While an adequate and evolving legal framework exists, implementing effective law enforcement strategies remains challen…

The paper examines actions and tools, elaborated and implemented in the framework of the InkCamp participatory urban planning project and the outcomes therefore achieved by the research (in progress) aimed at developing a context analysis – understood as a set of place and community – for the Municipality of Camposano, in the province of Nola. The engagement actions introduced are aimed at involving the community of Camposano in the drafting process of the municipal urban plan (PUC) initiated…