Personal Income Tax Theory, Equity and Incentives: Some Comments and Extensions
AbstractThe paper provides a critical review of the three essays originally presented at the 49th Annual Conference of the SIE by U. Colombino, C. De Vincenti and R. Paladini, and E. Longobardi. The aim of this comment-essay is to further enlarge their theoretical perspective and their policy implications. The paper does some general considerations on the entire block of the three essays and emphasizes some specific remarks on each of them. Despite it can not reach, of course, any conclusive results, it singles out some meaningful lines for future research, also as far as the institutional Italian context is concerned.
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Bibliographic InfoArticle provided by Società editrice il Mulino in its journal Rivista italiana degli economisti.
Volume (Year): (2009)
Issue (Month): 1 ()
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Optimal personal income tax; benefits and family allowances; equity and efficiency of taxation;
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