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CNR-DSU Working Paper

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The CNR-DSU Working Paper Series was created to promote the timely dissemination of research results and to develop collaborations between national and international scholars on DSU topics.

Editorial Technical Committee

  • Paola Carratù, CNR DSU
  • Alessandra Mancino, CNR IRIDIS
  • Patrizia Monica Mancuso, CNR ISTC
  • Antonio Marino, CNR IRIDIS
  • Angela Petrillo, CNR IRIDIS
  • Maria Grazia Spronati, CNR IRIDIS

Scientific Committee

  • David Riccardo Armando, CNR IRFIS
  • Andrea Crescenzi, CNR IRIDIS
  • Francesco Di Filippo, CNR ISMED
  • Gabriella Esposito, CNR IRIDIS
  • Raffaella Salvemini, CNR ISEM
  • Francesca Pozzi, CNR ITD

9 publications — CNR-DSU Working Paper

New

Building on landmark studies of late medieval trade and merchant networks (Melis, 1962; Sapori, 1972; Del Treppo, 1989) and contemporary reflections on their systems of cooperation, connectivity, and trust (Poloni, 2024), this paper revisits selected traces of mercantile memory preserved in the Datini Archive (Prato,…

This paper analyses the introduction of artificial intelligence into the Italian justice system between 2020 and early 2026, focusing on the key projects launched by universities, judicial offices, and the Ministry of Justice. Despite numerous projects and significant investments, the available applications remain limited: the…

CNR-DSU Working Paper 3-25

Tax Evasion, Technological Progress and R&D Expdenditure: Theory and Empirical Evidence

2026 – Maria Rosaria Alfano, Salvatore Capasso et al.

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…

CNR-DSU Working Paper 2-25

Tax Rebate and Price Discrimination

2026 – Salvatore Capasso, Salvatore Ciucci

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…

CNR-DSU Working Paper 4-24

Upcycling and sustainable waste management in the 3R4UB project inUlaan Bator (Mongolia)

2024 – Gaia Daldanise, Francesco Stefano Sammarco

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…

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…