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Il cuneo fiscale, l’IRPEF e i bonus tra il 2024 e il 2025

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  • Simone Pellegrino

Abstract

The 2025 Budget Law replaced the existing social security contribution reliefs with two alternative measures: an additional tax credit for employees and a new cash transfer, both reserved for dependent workers. Additionally, it introduced restrictions on the tax credits for items of expenditures for higher-income taxpayers, adjusted based on income and the number of dependent children. The first two measures largely replicate the previous contribution-based system for most employees, though they complicate the structure of personal taxation and affect the number and intensity of effective marginal tax rates. The reform on tax credits for items of expenditure has very limited financial impact, as the additional revenue is estimated at just a few hundred million euros. It further complicates the direct tax system and is debatable because it allows for tax-advantage calculations. Finally, its adjustment based on the number of children is not always consistent with the principle of tax personalization.

Suggested Citation

  • Simone Pellegrino, 2024. "Il cuneo fiscale, l’IRPEF e i bonus tra il 2024 e il 2025," Politica economica, Società editrice il Mulino, issue 1-2, pages 57-86.
    • Handle: RePEc:mul:je8794:doi:10.1429/117391:y:2024:i:1-2:p:57-86
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