The IPN Research Bulletin is dedicated to exploring and disseminating the latest trends, research, and insights in innovation policy. It offers in-depth analyses and discussions on a wide array of topics such as technology advancements, regulatory frameworks, sociology and global innovation trends.
Authors: Emanuele Borgonovo, Marco Pangallo, Jan Rivkin, Leonardo Rizzo, Nicolaj Siggelkow Journal: Computational and Mathematical Organization Theory, 2022 Abstract: Agent-based models (ABMs) are increasingly used in the management sciences. Though useful, ABMs are often critiqued: it is hard to discern why they produce the results they do and whether other assumptions would yield similar results.…
Authors: Pitambar Das, Amedeo Rizzo Journal: Bulletin for International Taxation, 2022 Abstract: The authors, in this article, examine the implications of the global minimum tax as proposed by the OECD under Pillar Two regarding the taxation of corporations, and whether the proposal will realize its stated policy aims. The objective of the GloBE proposal is…
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Authors: Amedeo Rizzo, Erika Scuderi Journal: Fiscalità & Commercio Internazionale, 2020 Abstract: The COVID-19 pandemic seems to have eclipsed the environmental crisis. Of course, priorities on the European (and international) political agenda have radically changed due to the dramatic health emergency and its devastating economic effects. The sharp reduction in global economic activity during the…
Authors: Yue Daisy Dai, Amedeo Rizzo Journal: Fiscalità & Commercio Internazionale, 2020 Abstract: In 2020, Italy implemented its Digital Services Tax (DST), in line with the one proposed by the European Commission and then implemented by other countries such as the U.K., France and India. The objective of the tax is to tax the “digital…