The recent reforms of the Italian personal income tax: distributive and efficiency effects
The aim of this paper is the study of three reforms of the Italian personal income tax that have been implemented over the past six years. The analysis is carried out in three stages. In the first stage we study their distributive effects using a static microsimulation model. In the second stage we focus on the labour supply effects by means of a structural microeconometric model of household labour supply; finally, we analyze the distributive effects of the reforms accounting for labour supply reactions. Our findings confirm that the extension of the no-tax area had positive effects in terms of both redistribution and work incentives, while greater benefits for households with children improved income distribution but with negative effects on the labour supply of married women.
|Date of creation:||Mar 2009|
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- Claudio De Vincenti & Ruggero Paladini & Corrado Pollastri, 2005. "For a Welfare-Oriented Taxation Reform in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 189-213, November.
- Daniela Del Boca & Daniela Vuri, 2005.
"Labor Supply and Child Care Costs: The Effect of Rationing,"
Labor and Demography
- Del Boca, Daniela & Vuri, Daniela, 2005. "Labor Supply and Child Care Costs: The Effect of Rationing," IZA Discussion Papers 1779, Institute for the Study of Labor (IZA).
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