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Taking advantage of the normative incoherence between the Italian VAT (IVA) regime that allows the galleries not to declare the VAT and the ARR regime that requires the galleries to calculate the ARR (DDS) on the price net of VAT, our work obtains private information on the mark-up of Italian art galleries. The determinants of mark-up, divided into gallery and artist specific determinants, reveal the main market strategies used by Italian galleries in the period considered.

In this paper we investigate the effects of a Keynesian policy in tourists destinations where tourism products are mainly sold through «direct sales» (decentralized solution) and the tourism market equilibrium is characterized by sticky prices and unemployment (coordination failure). A Keynesian demand policy is a Pareto improving solution with respect to the organization of sales by Tour operators or Destination managers (centralized solution), since tourism firms are not worse-off in terms of profits and there is an increase of tourism production as well as of employment. Furthermore, we study the effects of the tourism tax on the Rimini district, an ideal case study to evaluate the implementation of the Italian tourism tax as a Keynesian policy for tourism.

In the literature, the comparison between the normal and the special VAT regimesis limited (i.e. with equal and uniform rates in each production or consumption phase,the two VAT regimes are identical). In this paper we also propose a general comparison inorder to define which regime is desirable in relation to the VAT rate structure, the featuresof the buyers and sellers and the selling strategies. We propose some policies that make neutral the fiscal regime, enhancing investments and consumption. These results are developed by looking at the art market.

This paper investigates the effectiveness of development strategies for tourism destinations. We argue that resource investments unambiguously increase tourism revenues and that increasing the degree of tourism sophistication, that is increasing the variety of tourism related goods and services, increases tourism activity and decreases the perceived quality of the destination's resource endowment, leading to an ambiguous effect on tourism revenues. We disentangle these two effects and characterize situations where increasing the degree of tourism sophistication is a viable development strategy and where it is impracticable and describe the optimal policy mix.

This paper positions tourism economics within the broader realm of economics, thus contributing to the discussion on the multidisciplinarity and/or interdisciplinarity of this field of study. Our thesis recalls the distinction between genre discipline and species discipline, proper of hard sciences and concludes that tourism studies are a discipline, not of the species nor of the genre type, but as a convergence discipline of species disciplines belonging to different genre disciplines.

In recent years, several papers have been focussing on various aspects of tourism destinations. The destination is a central issue within tourism studies, embodying in one single concept all the specific and problematic features of tourism, such as its systemic nature in which "space" plays a fundamental role. In this paper we argue that tourism economics shapes itself as an independent discipline within applied economics through the analysis of destinations. Firstly, destinations are neither microeconomic agents nor macroeconomic aggregates, but territorial systems which supply at least one tourism product (a bundle of goods and services) able to satisfy the complex needs of tourism demand. Secondly, the economic analysis of destinations can identify two specific theorems, the love of variety theorem and the coordination theorem which allow to interpret the tourism destination as a particular type of economic district, which shares some of the features of the industrial district and some others of the cultural district. Classification-JEL: L1, L83, R3, R5

Riassunto Informazione, documentazione e certificazione dell’arte occidentale e etnica Lo studio a carattere conoscitivo e sperimentale si riferisce con particolare attenzione al settore dei manufatti etnici, di grande interesse dal punto di vista storico-sociale nonché tecnico-conservativo ma ad un tempo oggetto di un limitato numero di ricerche al riguardo. Viene quindi presentato, nell’ambito del mercato dell’arte, lo specifico quadro conoscitivo, in relazione agli aspetti di carattere sia economico-finanziario sia diagnostico-analitico-materico. La conseguente risultanza, che deriva dall’incontro delle diverse competenze ed esperienze scientifiche, può fornire un iniziale e, comunque, significativo contributo per una completa e corretta valutazione nel settore dei prodotti etnici. Summary Information, documentation and certification in western and ethnic art The study of a cognitive and experimental nature regards the sector of ethnic artifacts, especially interesting from a socio-historical point of view as well as a technical-conservative one, but at the same time the object of limited research. In the present paper the specific area of knowledge of the art market is presented, in relation to the various economic-financial and diagnostic-analytical-material aspects. The consequent result, that derives from the meeting point of the different scientific competences and experiences can supply an initial and nonetheless significant contribution for a complete and correct evaluation in the sector of ethnic products.

The paper analyses the main features of the flow of tourism in Rimini which is measured using the methodology based on the identification of different structural and seasonal regimes, and enabling the evaluation of the role of dynamic adjustment effects, the possibilities of diversification and enhancement of the tourists' product. Seaside tourism is the main product of this destination, even if, particularly at the peak of the summer season, this product turns out to be mature and is influenced by relevant stochastic shocks. The non-sea type tourism is characterised by a positive trend but its importance remains lower than that of seaside tourism. The abovementioned regimes are independent, allowing a partial diversification of risks for tourist destination.

The paper proposes an evaluation of the flow of tourism regarding total attendances, arrivals and average length of stay. The methodology used is based on the identification of different structural and seasonal regimes and enables the evaluation of the role of dynamic adjustment effects, the possibilities of diversification and enhancement of the tourists' product. The procedures, based on the statistical analysis of time series, can be applied at different levels, from national to local scale, and can be useful in comparing different destinations.

The choice of centralizing tourism policies at the national level or, on the contrary, of decentralizing them at the local level is widely discussed in the literature, which highlights the related pros and cons. In fact, the simultaneous role of originator and attractor of tourism of each spatial unit may imply a range of complex and competing interests at various geographical scales. At any one time, organizations at the national, regional and local level are actively engaged in promoting tourism destinations in order to attract tourists. Nevertheless, potential competition/complementarity between regions in terms of their attractivity factors may imply a range of complex and competing interests at various geographical scales. In particular, in a framework of regional competition, a central (national) policy may be necessary to offset or coordinate the clashing regional interests. An increasingly important force of attraction for tourists (both domestic and international) is cultural tourism. For this reason, national and regional governments make great efforts to implement effective cultural tourism policies, for example to obtain an official certification for their historical/cultural attractions, like UNESCO?s World Heritage Sites (WHS) list. The WHS endowment of the regions surrounding a tourism destination may have a negative effect on its inflows of tourists (Patuelli et al. in J Geogr Syst 15:369?402, 2013). Indeed, tourists consider, in forming their travelling choices, the WHS endowment of alternative destinations, generating a phenomenon of spatial substitution (competition). This paper focuses on the choice between implementing tourism governance and policymaking at the central (national) or at the local (regional) level. The issue is raised by the following problem: (1) regional endowment (i.e., attractivity factors) may positively influence arrivals to tourism destinations, providing a justification for local policies (e.g., lobbying towards the national government for obtaining UNESCO?s WHS designations); (2) however, regional competition may reduce the positive direct effect, so that it may be necessary the intervention of the central (national) policy maker, to ?compensate? or ?correct? the local (regional) policies. The issue concerns the choice of how managing regional spillovers: regions could use their attractivity factors to gain a competitive advantage over other regions, but at the same time they risk damaging the national interest to attract tourists and increase the international market share. It is therefore critical to correctly balance and coordinate the tourism policies between the national and regional levels in order to effectively manage the regional endowment to cater to the cultural tourism demand. We stress that more profound insights into the problems and challenges of (de)centralized tourism policies can be gained by examining the national-regional choice, and in particular by using as a modelling framework, the ?normative? spatial interaction model.

This work consists of an interpretation of the relationship between art and economy, in the framework of the more general relationship between art and science. Starting from the historical presupposition that the dual concept of economy and art has lead to interesting results, we affirm that in theory not only is this approach possible but also legitimate. To prove our proposition, we have followed a very simple reasoning: if scientific knowledge and artistic knowledge have similar characteristics, and if economy is a science, then the numerous links between economy and art (and consequently the economists' interest in issues related to the field of art) are not surprising. Our thesis is supported both through a static approach, and through a dynamic one. However the "Economics of the Art" has only recently become an actual sector of political economy, that is since when economists have started to focus on issues raised by a precise object of search, rather than an indistinct object of interest: the themes currently tackled are not connected with those occasional or personal determinants that stimulated past - however important - researches.