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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)

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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Bibliographic 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
Date of revision:
Handle: RePEc:inq:inqwps:ecineq2007-77

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Web page: http://www.ecineq.org
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Related research

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

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Cited by:
  1. Fabrizio Colonna & Stefania Marcassa, 2013. "Taxation and Labor Force Participation: The Case of Italy," Working Papers hal-00869315, HAL.
  2. Stefania Marcassa & Fabrizio Colonna, 2011. "Taxation and Labor Force Participation: The Case of Italy," THEMA Working Papers 2011-22, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.

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