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The Personal Income Tax in Italy: Why Does It Change?

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Author Info

  • Francesca Gastaldi

    ()
    (University of Rome "La Sapienza")

  • Paolo Liberati

    ()
    (University of Bologna)

Abstract

This paper analyses the effects of the personal income tax (PIT) changes implemented in Italy in the period 1995-2005 on redistribution and efficiency. on the redistributive side, using Lorenz dominance techniques and their correspondence with welfare prescriptions, the paper shows that many changes of PIT do not appear fruitful for the purpose of redistributin income. Furthermore, there is no conclusive evidence that PIT changes since 1995 are targeted on condition of greater needs, as those of households with children, especially because a significant part of tax credits paid for this purpose are non-refundable. Finally, on the efficiency side, PIT changes in the last decade do not avoid the presence of high effective marginal tax rates when PIT and child benefits are jointly considered.

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Bibliographic Info

Article provided by GDE (Giornale degli Economisti e Annali di Economia), Bocconi University in its journal Giornale degli Economisti e Annali di Economia.

Volume (Year): 64 (2005)
Issue (Month): 2-3 (November)
Pages: 159-188

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Handle: RePEc:gde:journl:gde_v64_n2-3_p159-188

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Related research

Keywords: personal income tax; welfare; redistribution;

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Cited by:
  1. Claudio De Vincenti & Ruggero Paladini & Corrado Pollastri, 2005. "For a Welfare-Oriented Taxation Reform in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 189-213, November.
  2. Lisa Grazzini & Alessandro Petretto, 2006. "Vertical Tax Competition with Tax Sharing and Equalization Grants," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 65(1), pages 75-94, May.

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