Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in AbstractThis paper studies the major determinants that affect the country choice of the talented Italian scientists and researchers who have at least a bachelor's from Italy and live abroad. There are three alternative country choices: the US/Canada, the UK, and other EU countries. On average, the brainy Italians exhibit a higher predicted probability to go to the US. Ceteris paribus, both push and pull factors are important. While having a Ph.D. from outside Italy predicts the UK choice, having extra working experience from outside Italy predicts migration to other EU countries. Those who stay abroad temporarily for two to four years are definitely more likely to go to the UK.Specialization in the fields of humanities, social sciences, and health are strong determinants of migration to the UK. For the move to the US, while the humanities area is a significant deterrent, health is a positive deciding factor. Lack of funds in Italy constitutes a significant push to the US.

This article provides an empirical contribution to deterrence analysis by evaluating the effect of tax audits on compliance taxpayer behaviors over the 2004 to 2009 period. We use two unique databases: the Tax Return Register (Anagrafe Tributaria) and Italian Revenue Agency (IRA) audits data, with a focus on self-employment and sole proprietorships. The difference-in-differences approach has been applied as estimation strategy to evaluate the effect of three IRA audit policies: on-site audit (i.e., soft audit), desk audit (i.e., deep audit), and a combination of on-site and desk audit activities. Our results show an overall positive effect of tax audits in terms of deterrence. In particular, the contemporaneous presence of soft and deep audits has the greatest effect on compliance reporting behaviors. Moreover, on-site audits show greater effects compared to desk audit activities. Reasons can be found in different purposes for which various policies are designed.

Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in AbstractThis paper studies the major determinants that affect the country choice of the talented Italian scientists and researchers who have at least a bachelor's from Italy and live abroad. There are three alternative country choices: the US/Canada, the UK, and other EU countries. On average, the brainy Italians exhibit a higher predicted probability to go to the US. Ceteris paribus, both push and pull factors are important. While having a Ph.D. from outside Italy predicts the UK choice, having extra working experience from outside Italy predicts migration to other EU countries. Those who stay abroad temporarily for two to four years are definitely more likely to go to the UK.Specialization in the fields of humanities, social sciences, and health are strong determinants of migration to the UK. For the move to the US, while the humanities area is a significant deterrent, health is a positive deciding factor. Lack of funds in Italy constitutes a significant push to the US.

Global trade and capital movements across countries are increasing along with significant international workers mobility. The aim of this paper is to analyse the link between FDI inflows and emigration waves across developing countries. We test the twofold direction that this link may follow, either through complementarity or substitution effects. By using a cross section analysis for the year 2000 with a sample including 91 developing countries, it is shown that both of them are at work While a strong positive relationship (complementarity) between migration flows and FDI arises, FDI may also be seen as a substitute for migration through direct and indirect labour demand effects. In particular, we find evidence that human capital is a channel for the substitutability effect.

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