On the Horizontal Inequity Effect of the Erosion of the PIT Base: The Case of Italy
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- Stefano Boscolo, 2021. "On the horizontal inequity effect of the erosion of the pit base: the case of Italy," Politica economica, Società editrice il Mulino, issue 1, pages 43-82.
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More about this item
Keywords
classical horizontal inequity; comprehensive income tax; flat tax; redistribution; microsimulation; IT-EXEMPT;All these keywords.
JEL classification:
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-EUR-2021-02-22 (Microeconomic European Issues)
- NEP-PBE-2021-02-22 (Public Economics)
- NEP-PUB-2021-02-22 (Public Finance)
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