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Carichi di famiglia nell'Imposta sui Redditi delle Persone Fisiche in Italia e in Europa: alcune proposte per l'Italia

Listed author(s):
  • Giacomo Boesso


  • Achille Vernizzi


This paper compares the treatment of the family in the eleven Euro Countries and U. K. tax systems. For the sake of simplicity families with only one earner are considered. In the first section we survey the main features of the current systems in the twelve Countries to take account of marriage and the presence of children. In the second section we compare income thresholds below which no tax is due for each Country. In the third section we calculate the costs that each tax system recognizes for the spouse and dependent children. These costs may be explicitly stated as family allowances and child benefits or implicitly derived as a function of tax credits or family quotients and tax schedules. In the fourth sections the tax systems of Italy, Ireland, Belgium, Germany, France and Portugal are simulated on a representative population obtained through a manipulation of the universe of the whole employees in Italy: the simulation allows to evaluate the total tax amount and the impact of the various approaches on three family types: singles, married couples with dependent children, singles with dependent children. In the fifth section, using the same representative population, we present the effects of the adoption of two system based, respectively, on one and two rates: the rates are chosen in order to preserve the same total amount of the current personal income tax in Italy

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Paper provided by Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano in its series Departmental Working Papers with number 2000-12.

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Date of creation: 01 Jan 2000
Handle: RePEc:mil:wpdepa:2000-12
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  1. Achille Vernizzi & Alessandra Saba, 1999. "Alcuni effetti della riforma della legislazione fiscale Italiana nei confronti delle famiglie con reddito da lavoro dipendente," Departmental Working Papers 1999-01, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
  2. Sutherland, H. (ed.), 1997. "The EUROMOD Preparatory Study: A Summary Report," Cambridge Working Papers in Economics 9725, Faculty of Economics, University of Cambridge.
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