Tassazione e offerta di lavoro: gli effetti delle modifiche Irpef introdotte nel periodo 1998-2002
This paper discusses the labour supply effects of the income tax provisions enacted in Italy in the period 1998-2002. Indeed, these represent an interesting case-study to evaluate how responsive labour supply and participation decisions are to tax reforms in Italy. I use a behavioural microsimulation model that allows for simultaneous labor supply decisions by household members, endogenous choice between dependent employment and self-employment, complete representation of the tax-benefit system before and after the reforms. Results show that both hours of work and the probability to participate in the labour market are more responsive for females than males, for whom actually average hours remain unchanged after the reforms. Work incentives tend to be grater for married women living in low-income households.
|Date of creation:||Jul 2009|
|Date of revision:|
|Contact details of provider:|| Postal: Dipartimento di Scienze Economiche Via S. Angelo Loc. Folcara 03043 Cassino (FR) - Italy|
Web page: http://www.eco-giu.uniclam.it/Dipartimento/Info
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:css:wpaper:2009-07. 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: (Gennaro Zezza)
If references are entirely missing, you can add them using this form.