Search results for "debt"
showing 10 items of 295 documents
L'accollo del debito d'imposta e il "nuovo" divieto di compensazione
2020
L’art. 1 del D.L. n. 124/2019 introduce una deroga alla regola generale in tema di compensazione dell’obbligazione tributaria contenuta nell’art. 8, comma 1, dello Statuto dei diritti del contribuente, con significative conseguenze sul complessivo assetto dell’istituto dell’accollo. Al regime precedente si affianca una nuova disciplina, da applicare soltanto nel caso in cui l’accollante violi il divieto di compensare il debito accollato con crediti propri. La nuova norma determina nella disciplina dell’accollo interno un deciso rafforzamento della tutela del credito erariale, aggiungendo alle garanzie offerte dal debitore principale quelle offerte dall’accollante, solidalmente obbligato ex …
Commento agli articoli 543-566
2016
Il lavoro consiste in un commento a tutte le disposizioni del codice di procedura civile in materia di espropriaizone presso terzi, con richiami alle principali leggi speciali, e in un commento alle norme del codice di procedura civile sul pignoramento immobiliare e sull'intervento dei creditori nella espropriazione immobiliare The essay is a commentary on civile procedure rules concernig enforcement of civil obbligation, with reference to the seizure of debtors's credit towards other people (e.g. attaching of erarnings) and with respect to the seizure of real estate.
Codice di procedura civile ragionato. Commento agli articoli da 543 a 566
2020
Commento agli articoli del codice di procedura civile che regolano la espropriazione presso terzi e la espropriazione immobiliare Commentary of civil procedure code articles ruling a) seizure in the hands of a third person; b) seizure of immoble assets of the debtor
Codice di procedura civile ragionato. Commenti agli artt. 543 - 566
2021
Commento agli articoli del codice di procedura civile che regolano la espropriazione presso terzi e la espropriazione immobiliare Commentary of civil procedure code articles ruling a) seizure in the hands of a third person; b) seizure of immoble assets of the debtor
Funding System
2015
The entry discusses the 1820 article, Funding System, David Ricardo wrote for the Supplement to the sixth edition of the Encyclopedia Britannica. It also investigates Ricardo's views on public debt and capital levy
Doing Math in Mussolini’s Pocket : Ernesto Rossi and Fascist Public Finance (1926-1930)
2023
This essay deals with the brief but intense collaboration of Ernesto Rossi with the «Riforma Sociale», a prestigious journal of economics and social sciences founded by Francesco Saverio Nitti in 1894 and directed by Luigi Einaudi since 1908. Between 1926 and 1930, Rossi authored seven long essays on issues of public finance, applied economics, and economic statistics that have been relatively neglected by historiography. The rereading of these contributions allows us to illuminate some central moments in his training as an economist. This essay focuses on four articles he devoted to a deep analysis of the Italian budget and public debt, recalculating public revenues and expenses, with rela…
Considerazioni sulla finanza pubblica italiana tra il XIX ed il XX secolo
2015
This essay deals with the doctrinal debate emerging from articles and editorials by econoil mists published on newspapers such as Corriere della Sera, Il Giornale d'Italia, Il Sole, La Tribuna, Il Mattino, Il Secolo. The debate increased interest in items of public finance from 1890 to the rise of fascism in Italy. During thirty years, public debt, tax reform, fiscal matters, finance during war-time and problems relating to rail transport were the main debated topics. These issues show the economic and financial structure of the country in order to better understand the development opportunities which Italy enjoyed introducing the reform necessary to modernize the economic framework.
Testing for public debt sustainability using a time-scale decomposition analysis
2013
In this paper we estimate the response of primary surplus to lagged debt to test for debt sustainability within the 17 EMU countries by using a factor model. The analysis is split into two stages. In the first stage we retrieve the cyclical and long-run components of primary surplus and debt ratios of each EMU country using a wavelet decomposition for each fiscal covariate, based on the Maximal Overlapping Discrete Wavelet Transform. In the second stage, we use Full Information Maximum Likelihood for a factor decomposition of thecross covariance matrix of the wavelet coefficients of primary deficit and debt to GDP ratios in order to measure the short run and the long run reaction of the pri…
Risk profiles for re-profiling sovereign debt
2015
Purpose – This paper aims to use a risk management approach for re-profiling of sovereign debt. It develops profiles that trade off expected cost of financing alternative debt structures against their risk. The risk profiles are particularly informative for countries facing sovereign debt crisis, as they allow us to identify, with high probability, debt unsustainability. Risk profiles for two eurozone countries with excessive debt, Cyprus and Italy, were developed. In addition, risk profiles were developed for a proposal to impose debt sanctions in the Ukrainian crisis and it was shown that the financial impact could be substantial. Design/methodology/approach – Using scenario analysis, a r…
A stochastic dynamic model to evaluate the influence of economy and well-being on unemployment control
2018
[EN] This paper presents a stochastic dynamic mathematical model to study the evolution of the unemployment rate and other relevant related variables in a country. This model is composed by three basic interrelated subsystems: demographic, economic and wellbeing ones. A key aspect of this model is that it considers three UN well-being variables simultaneously: Human Development Index, Gender Empowerment Index and Gender Differentiation Index. These variables involve key concepts for human development, as Health, Education, Economy and Female Labor. With this model, the most outstanding variables found in the literature in relation with unemployment control can be used to design strategies a…