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The taxation of farm income in Italy. Evidences from the EU-SILC database

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  • Severini, Simone
  • Tantari, Antonella
  • Rocchi, Benedetto

Abstract

In this paper the level of taxation of Italian farm households is studied by analyzing the data of agricultural households in the Italian EU-SILC database. The proposed approach allows to use the EU- SILC database to fill missing information on FADN database through a methodology of statistical matching. The work provides some indications on the level of tax burden and on some factors affecting it as well as on the degree of progressivity of the taxation of agricultural incomes. The results suggest that the level of tax burden is not very much affected by the amount of income actually produced. Indeed, the taxation of agricultural incomes seems paradoxically to have a regressive effect favouring farm families in which farming accounts for the large part of family income.

Suggested Citation

  • Severini, Simone & Tantari, Antonella & Rocchi, Benedetto, 2014. "The taxation of farm income in Italy. Evidences from the EU-SILC database," 2014 Third Congress, June 25-27, 2014, Alghero, Italy 173089, Italian Association of Agricultural and Applied Economics (AIEAA).
    • Handle: RePEc:ags:aiea14:173089
    DOI: 10.22004/ag.econ.173089
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    References listed on IDEAS

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    1. Rocchi, Benedetto & Stefani, Gianluca & Romano, Donato & Landi, Chiara, 2012. "Are Italian farming households actually poorer than other non agricultural households? An empirical analysis," 2012 First Congress, June 4-5, 2012, Trento, Italy 124128, Italian Association of Agricultural and Applied Economics (AIEAA).
    2. Gianluca Stefani & Benedetto Rocchi & Donato Romano, 2012. "Does agriculture matter? Revisiting the farm income problem in Italy," Working Papers - Economics wp2012_18.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    3. Gardner, Bruce L, 1992. "Changing Economic Perspectives on the Farm Problem," Journal of Economic Literature, American Economic Association, vol. 30(1), pages 62-101, March.
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    Agribusiness; Consumer/Household Economics;

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