Tassazione e offerta di lavoro: gli effetti delle modifiche Irpef introdotte nel periodo 1998-2002
AbstractThis paper discusses the labour supply effects of the income tax provisions enacted in Italy in the period 1998-2002. Indeed, these represent an interesting case-study to evaluate how responsive labour supply and participation decisions are to tax reforms in Italy. I use a behavioural microsimulation model that allows for simultaneous labor supply decisions by household members, endogenous choice between dependent employment and self-employment, complete representation of the tax-benefit system before and after the reforms. Results show that both hours of work and the probability to participate in the labour market are more responsive for females than males, for whom actually average hours remain unchanged after the reforms. Work incentives tend to be grater for married women living in low-income households.
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Bibliographic InfoPaper provided by Universita' di Cassino, Dipartimento di Scienze Economiche in its series Working Papers with number 2009-07.
Length: 24 pages
Date of creation: Jul 2009
Date of revision:
Contact details of provider:
Postal: Dipartimento di Scienze Economiche Via S. Angelo Loc. Folcara 03043 Cassino (FR) - Italy
Web page: http://www.eco-giu.uniclam.it/Dipartimento/Info
More information through EDIRC
personal income tax; labor supply; microsimulation;
Other versions of this item:
- Valentino Parisi, 2009. "Tassazione e offerta di lavoro: gli effetti delle modifiche IRPEF introdotte nel periodo 1998-2002," STUDI ECONOMICI, FrancoAngeli Editore, vol. 0(99), pages 105-128.
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
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