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Destinazione del cinque per mille e preferenze sociali

This paper represents the very first attempt to employ the data of “cinque per mille” allocation of income taxation for the purpose of studying the evolution of social preferences of Italian taxpayers. The descriptive analysis shows a significant change in the taxpayers’ allocation of “cinque per mille” among the different sectors (scientific research, medical research, human solidarity, culture, environment, sport and municipalities). According to the concept of moral universalism of social ...

The moral foundations of capitalism. An Investigation of Adam Smith Pessimism

Smith’s ideal vision of capitalism envisages a virtuous loop between social prudence and macroeconomic performance that outlines a “progressive state” of society. The trickle down of wealth strengthens the confidence in the future and a steady adherence to prudent behaviour. At the same time, this reinforcing character of prudence encourages liberal virtues needed for growth. However, a path of perpetual growth is not conceivable in Smith analysis, considering both a moral and an economic per...

Adam Smith and the Roots of populism

Industry, frugality and prudence can foster growth, and, in turn, growth can sustain individual beliefs that these virtues are the right recipe for the pursuing of happiness. This virtuous circle is an often emphasized contribution of Adam Smith. Equally important but neglected, is the Adam Smith's fear that the opposite vitious cycle can materialize, especially at stages of development of commercial society characterized by stagnation, alienating working conditions and growing inequality: st...

From new public management to public risk management: an overview of Italian municipalities

Since the early 1990s, New Public Management has influenced the management of organizations in the public sector that have implemented managerial behaviors increasingly similar to those of the private sector. More recently there have been claims that also Risk management should be implemented in the public sector. In light of the above, this research aims to understand if and how Italian municipalities perform risk management practices. The analysis focuses on a sample of 502 large municipal...

Income distribution and the incentive to privatization

Within the standard framework of mixed oligopoly theory, in this paper we investigate how changes in the distribution of income affect demand and the incentives towards privatization. We show that the scope for privatization is widened when the market is poorer, and when incomes become more concentrated. These results are accounted for in terms of the way distributional shocks alter the allocative inefficiency of imperfectly competitive markets.

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