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Social Evaluation of Individual Welfare Effects from Income Taxation Empirical Evidence Based on Italian Data for Married Couples

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This paper discusses methodological principles for social evaluation of tax systems and tax reforms when concern is primarily turned to who gains and who loses. The discussion is followed by an empirical analysis based on Italian household data. Using a household microeconometric labor supply model we have simulated behavioral responses and welfare gains and losses for married couples resulting from replacing the Italian tax system as of 1993 by proportional taxation.

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  • Rolf Aaberge & Ugo Colombino, 1998. "Social Evaluation of Individual Welfare Effects from Income Taxation Empirical Evidence Based on Italian Data for Married Couples," Discussion Papers 230, Statistics Norway, Research Department.
    • Handle: RePEc:ssb:dispap:230
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    1. Rolf Aaberge & Ugo Colombino & Steinar Strøm & Tom Wennemo, 2005. "Joint Labour Supply of Married Couples: Efficiency and Distribution Effects of Tax and Labour Market Reforms," Labor and Demography 0501004, University Library of Munich, Germany.

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    JEL classification:

    • D19 - Microeconomics - - Household Behavior - - - Other
    • D69 - Microeconomics - - Welfare Economics - - - Other
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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