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Personal Income Tax Theory, Equity and Incentives: Some Comments and Extensions


  • Alessandro Petretto


The paper provides a critical review of the three essays originally presented at the 49th Annual Conference of the SIE by U. Colombino, C. De Vincenti and R. Paladini, and E. Longobardi. The aim of this comment-essay is to further enlarge their theoretical perspective and their policy implications. The paper does some general considerations on the entire block of the three essays and emphasizes some specific remarks on each of them. Despite it can not reach, of course, any conclusive results, it singles out some meaningful lines for future research, also as far as the institutional Italian context is concerned.

Suggested Citation

  • Alessandro Petretto, 2009. "Personal Income Tax Theory, Equity and Incentives: Some Comments and Extensions," Rivista italiana degli economisti, Società editrice il Mulino, issue 1, pages 219-219.
  • Handle: RePEc:mul:jqat1f:doi:10.1427/30389:y:2009:i:1:p:219

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    Cited by:

    1. Bruno Martorano, 2014. "The Impact of Uruguay's 2007 Tax Reform on Equity and Efficiency," Development Policy Review, Overseas Development Institute, vol. 32(6), pages 701-714, November.
    2. Stefano Vecchione & Francesco Addesa, 2012. "Il Regime Fiscale Dei Calciatori: Un’Analisi Economica Comparata," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 8(3), pages 49-71, dicembre.


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