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The Tax Treatment of Family Income: Equity and Efficiency

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  • Paolo Liberati

Abstract

This paper deals with the issue of the choice of the tax unit and the treatment of family income as emerged at the time of the introduction of the personal income tax in Italy in the Seventies. It is argued that great uncertainty involved this choice, both before and after the decision of the Constitutional Court in 1976, which stated the illegitimacy of the taxation of total family income. Basically, the necessary link between three fundamental parameters of the personal income tax - the extension of the tax base, the degree of progressivity and the choice of the tax unit - was never fully accomplished neither before nor after 1976, leaving the treatment of the family income still as an incomplete issue.

Suggested Citation

  • Paolo Liberati, 2014. "The Tax Treatment of Family Income: Equity and Efficiency," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 167-176.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2014-003009
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    References listed on IDEAS

    as
    1. Simonetta Botarelli, 2004. "Tra riforme mancate e riforme attuate: da Vanoni alla riforma degli anni ’70," Department of Economics University of Siena 434, Department of Economics, University of Siena.
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    More about this item

    Keywords

    Reddito familiare; unit? impositiva; imposta personale sul reddito; Commissione Cosciani;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H00 - Public Economics - - General - - - General

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