The recent reforms of the Italian personal income tax: distributive and efficiency effects
AbstractThe aim of this paper is the study of three reforms of the Italian personal income tax that have been implemented over the past six years. The analysis is carried out in three stages. In the first stage we study their distributive effects using a static microsimulation model. In the second stage we focus on the labour supply effects by means of a structural microeconometric model of household labour supply; finally, we analyze the distributive effects of the reforms accounting for labour supply reactions. Our findings confirm that the extension of the no-tax area had positive effects in terms of both redistribution and work incentives, while greater benefits for households with children improved income distribution but with negative effects on the labour supply of married women,
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Bibliographic InfoPaper provided by University of Modena and Reggio E., Faculty of Economics "Marco Biagi" in its series Department of Economics with number 0611.
Length: pages 24
Date of creation: Mar 2009
Date of revision:
microsimulation; labour supply; income distribution; income tax;
Other versions of this item:
- Baldini Massimo & Pacifico Daniele, 2009. "The Recent reforms of the Italian Personal Income Tax: Distributive and Efficiency Effects," Rivista italiana degli economisti, Società editrice il Mulino, issue 1, pages 191-218.
- Massimo Baldini & Daniele Pacifico, 2009. "The recent reforms of the Italian personal income tax: distributive and efficiency effects," Center for the Analysis of Public Policies (CAPP) 0066, Universita di Modena e Reggio Emilia, Dipartimento di Economia Politica.
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
- 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
This paper has been announced in the following NEP Reports:
- NEP-ALL-2009-11-27 (All new papers)
- NEP-CMP-2009-11-27 (Computational Economics)
- NEP-PUB-2009-11-27 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Claudio De Vincenti & Ruggero Paladini & Corrado Pollastri, 2005. "For a Welfare-Oriented Taxation Reform in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 189-213, November.
- Daniela Del Boca & Daniela Vuri, 2005.
"Labor Supply and Child Care Costs: The Effect of Rationing,"
Labor and Demography
- Del Boca, Daniela & Vuri, Daniela, 2005. "Labor Supply and Child Care Costs: The Effect of Rationing," IZA Discussion Papers 1779, Institute for the Study of Labor (IZA).
- Daniele Pacifico, 2010.
"On the role of unobserved preference heterogeneity in discrete choice models of labour supply,"
Center for the Analysis of Public Policies (CAPP)
0071, Universita di Modena e Reggio Emilia, Dipartimento di Economia Politica.
- Daniele Pacifico, 2013. "On the role of unobserved preference heterogeneity in discrete choice models of labour supply," Empirical Economics, Springer, vol. 45(2), pages 929-963, October.
- Flaviana Palmisano & Dirk Van de gaer, 2013. "History dependent growth incidence: A characterisation and an application to the economic crisis in Italy," Working Papers 314, ECINEQ, Society for the Study of Economic Inequality.
- repec:ese:iserwp:2011-15 is not listed on IDEAS
- Shun-ichiro Bessho & Masayoshi Hayashi, 2013. "ntensive Margins, Extensive Margins, and Spousal Allowances in the Japanes e System of Personal Income Taxes: A Discrete Choice Analysis," CIRJE F-Series CIRJE-F-912, CIRJE, Faculty of Economics, University of Tokyo.
- Pacifico, Daniele, 2009. "Modelling Unobserved Heterogeneity in Discrete Choice Models of Labour Supply," MPRA Paper 19030, University Library of Munich, Germany.
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