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Fine della progressività? Dalla comprehensive income tax alle imposte cedolari

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  • Stefano Boscolo

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Abstract

In recent years some types of incomes have been excluded from the Irpef tax base and subjected to alternative proportional systems or totally exempted from imposition. This has contributed to make the Italian personal income tax even more selective, accentuating the problems of horizontal equity that have accompanied it since its birth in 1974. The aim of the working paper is to calculate the redistributive effects following the erosion of the Irpef tax base, as well as the distribution of the fiscal benefits and burdens by deciles of total income and social categories under the alternative tax rules considered. Using a static microsimulation model, I compare two different versions of the personal income tax within the counterfactual logic: on the one hand, the Irpef with the current 2017 rules; on the other hand, a hypothetical income tax that takes as reference point the Comprehensive Income Tax (Cit) model and includes in its base all forms of income that are currently not subject to Irpef.

Suggested Citation

  • Stefano Boscolo, 2017. "Fine della progressività? Dalla comprehensive income tax alle imposte cedolari," Center for the Analysis of Public Policies (CAPP) 0154, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".
  • Handle: RePEc:mod:cappmo:0154
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    Keywords

    microsimulation model; Irpef; Personal Income Tax; Comprehensive Income Tax; redistributive effects;

    JEL classification:

    • D3 - Microeconomics - - Distribution
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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