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Does Italy need family income taxation?

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Author Info
Arnstein Aassve () (Istituto Metodi Quantitavi Quantitativi, Università Bocconi)
Maria Grazia Pazienza () (Dipartimento Studi sullo Stato, Università degli Studi di Firenze)
Chiara Rapallini () (Dipartimento Studi sullo Stato, Università degli Studi di Firenze)

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Abstract

The possible implications of using the family as opposed to the individual as the unit of taxation are not clear. This applies both to work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform for Italian income taxation with respect to labour supply. In particular, we analyze potential labour supply effects by considering a shift from the current system of individual taxation to a system of family taxation similar to the French family splitting approach. The analysis is based on an econometric model of labour supply that is embedded in a tax–benefit model. Using data from the Bank of Italy Survey of Household Income and Wealth, our simulation results show relatively small effects on the total labour supply but a decrease in female labour supply.

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File URL: http://www.ecineq.org/milano/WP/ECINEQ2007-77.pdf
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Publisher Info
Paper provided by ECINEQ, Society for the Study of Economic Inequality in its series Working Papers with number 77.

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Length: 41 pages
Date of creation: 2007
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Handle: RePEc:inq:inqwps:ecineq2007-77

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Related research
Keywords: tax benefit system; fiscal reform; labour supply; microsimulation;

Find related papers by JEL classification:
D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: General - - - Statistical Simulation Methods

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