Claudio De Vincenti () (University of Rome "La Sapienza") Ruggero Paladini () (University of Rome "La Sapienza") Corrado Pollastri () (Centro Europa Ricerche)
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The Italian system of economic support for those on low incomes and for families is among the least effective in Europe. Its incoherent nature is shown by very large jumps in implicit marginal tax rates (taxation + family benefits). Italy needs a comprehensive reform of the treatment of income for tax and social welfare purposes. This paper proposes a new system of benefits and taxation for Italy based on a discussion of the theoretical properties of different schemes for integrating taxation and family benefits. The proposal combines tax allowance for work, designed to provide incentives to work, a flat rate family benefit and changes in the structure of tax rates which would incorporate the progressivity that is implicit in the current system of family benefits. The proposed system exhibits some of the characteristics of social dividend and negative income tax schemes. A micro-simulation exercise shows that the scheme would produce redistributive effects in favour of middle and low incomes and would lead to significant improvements in poverty and inequality indicators.
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Volume (Year): 64 (2005) Issue (Month): 2-3 (November) Pages: 189-213 Download reference. The following formats are available: HTML
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Handle: RePEc:gde:journl:gde_v64_n2-3_p189-213
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Find related papers by JEL classification: I38 - Health, Education, and Welfare - - Welfare and Poverty - - - Government Programs; Provision and Effects of Welfare Programs H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
Carlo V Fiorio & Francesco D'Amuri, 2005.
"Workers' Tax Evasion in Italy,"
Giornale degli Economisti,
GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 247-270, November.
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