IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Tassazione e sostegno del reddito familiare: scenari di evoluzione per l'Italia

Listed author(s):
  • Di Nicola Fernando
Registered author(s):

    In this paper reforms of both present Italian personal income taxation and family allowances are evaluated with the aim to make the tax benefit system able to better support family burden. Two kind of reforms are considered: family quotient, based on the change of the tax unit from persons to families, and a new generalized family allowance, based on equivalent income and absorbing current family tax credits and allowances. After an evaluation of some limits of family quotient (higher effective marginal tax rate for spouse with lower income and a reduced support for low income families) and the current mix of tax credits and allowances (families with higher equivalent income can receive higher support for family burden), the comparison among two specific reforms is performed using a microsimulation model built on Bank of Italy survey about the Italian household and personal incomes. Results shows that it is possible to shape quotient family based reforms with redistributive effects, but also that the new generalized family allowance here presented is able to better support bottom quintiles of population, with or without dependent children.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: Access to full text is restricted to subscribers

    File URL:
    Download Restriction: no

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Article provided by Società editrice il Mulino in its journal Rivista italiana degli economisti.

    Volume (Year): (2009)
    Issue (Month): 3 ()
    Pages: 455-490

    in new window

    Handle: RePEc:mul:jqat1f:doi:10.1427/31428:y:2009:i:3:p:455-490
    Contact details of provider: Web page:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:mul:jqat1f:doi:10.1427/31428:y:2009:i:3:p:455-490. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ()

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.