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Tassazione e offerta di lavoro: gli effetti delle modifiche Irpef introdotte nel periodo 1998-2002

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  • Valentino Parisi

    (University of Cassino)

Abstract

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.

Suggested Citation

  • Valentino Parisi, 2009. "Tassazione e offerta di lavoro: gli effetti delle modifiche Irpef introdotte nel periodo 1998-2002," Working Papers 2009-07, Universita' di Cassino, Dipartimento di Scienze Economiche.
  • Handle: RePEc:css:wpaper:2009-07
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    Keywords

    personal income tax; labor supply; microsimulation;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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