Advanced Search
MyIDEAS: Login

Family taxation and labour market participation incentives in Italy

Contents:

Author Info

  • Arnstein Aassve
  • Maria Grazia Pazienza
  • Chiara Rapallini

Abstract

The potential implications of using the family as opposed to the individual as the unit of taxation are not clear. This applies both to work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform of Italian income taxation both on labour supply incentives and on redistribution of income between families with different composition and income levels. In particular, we analyze the potential effects of a shift from the current system of individual taxation to a system of family taxation similar to the French family-splitting approach by implementing a tax-benefit model. Based on data from the Bank of Italy Survey of Household Income and Wealth, our simulations show a reduction in the degree of progressivity and a disincentive for the labour supply of additional earners within the family.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47028&Tipo=ArticoloPDF
Download Restriction: Single articles can be downloaded buying download credits, for info: http://www.francoangeli.it/riviste/inglese_download_credit.asp

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Bibliographic Info

Article provided by FrancoAngeli Editore in its journal ECONOMIA PUBBLICA.

Volume (Year): XL (2010)
Issue (Month): 1-6 ()
Pages: 189-217

as in new window
Handle: RePEc:fan:epepep:v:html10.3280/ep2010-001008

Contact details of provider:
Web page: http://www.francoangeli.it/riviste/sommario.asp?IDRivista=16

Order Information:
Email:
Web: http://www.francoangeli.it/riviste/Elenco_Prodotti.aspx?startCode=DC

Related research

Keywords:

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:fan:epepep:v:html10.3280/ep2010-001008. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angelo Ventriglia).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.