Tirozzi, Annalisa (2021) 3 Essays in Public Economics. [Tesi di dottorato]


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Item Type: Tesi di dottorato
Lingua: English
Title: 3 Essays in Public Economics
Tirozzi, Annalisaannalisatirozzi91@gmail.com
Date: 15 July 2021
Number of Pages: 117
Institution: Università degli Studi di Napoli Federico II
Department: Scienze Economiche e Statistiche
Dottorato: Economia
Ciclo di dottorato: 33
Coordinatore del Corso di dottorato:
Pagano, Marcopagano56@gmail.com
Di Porto, EdoardoUNSPECIFIED
Date: 15 July 2021
Number of Pages: 117
Uncontrolled Keywords: literature review, immovable property taxation, business tax base, difference-in-differences, part-time, informality, prediction, accruals.
Settori scientifico-disciplinari del MIUR: Area 13 - Scienze economiche e statistiche > SECS-P/02 - Politica economica
Date Deposited: 19 Jul 2021 17:12
Last Modified: 30 Mar 2023 09:52
URI: http://www.fedoa.unina.it/id/eprint/13790


The present research endeavors to shed light onto the issues of the property tax and informal labour. First, literature review evaluates some of the different results on the effects of the property tax, looking at the Italian experience. After having discussed why Italy represents a good experimental setting, empirical contributions are collected on local firms' investments, property values and households' consumption. Moreover, they are reviewed findings related to the political economy of residential property taxation with respect to the incentives of local authorities, tax avoidance and voters' reaction. Second, the empirical evaluation on the effects of the property tax on business, after a reform approved in Italy in 2016. This reform approves the exclusion of a type of heavy equipment, in Italian called "imbullonati", from the business property tax base. The objective of the analysis is to evaluate firms' response in terms of resource allocation decisions. Results show that, after the policy implementation, firms which previously used this type of equipment augment their level of capital: they invest more in equipment. The augmented level of capital, due to the policy implementation, induces an increase in value added and profits. Third, it is investigated the informality in Italian Labour Market driven by the intense use of non-standard jobs, as part-time contracts. Using administrative data released by the Italian Social Security Institute (INPS) combined with data of firms' financial statements and inspections data, I construct an irregular job rate taking advantage from machine-learning technique and accruals model. My microeconomic indicator of irregular job is consistent with the indicator of irregular job provided by ISTAT. Correlation is positive, equal to about 90\% (in terms of R2), and statistically significant.


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