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Gli effetti redistributivi delle riforme dell'imposizione personale nella XIV Legislatura

  • Davide Tondani

    (Università di Parma, Dipartimento di Diritto, Economia e Finanza Internazionale)

  • Patrizia Mancini

As many industrialized countries, in recent years Italy reformed its fiscal system. In particular, during the period 2002-2005, two reforms deeply modified the Personal Income Tax (PIT) structure. This paper analyses the main redistributive and on disposable income effects due to the reforms of the current period of office of Parlament. The comparison with the previous PIT law is made analyzing average and marginal tax rate, liability progression and family allowances for different family size and composition. Similmente a molti altri paesi industrializzati, l’Italia ha provveduto in anni recenti a riformare il proprio sistema fiscale. In particolare, nel periodo 2002-2005 due interventi di riforma hanno profondamente modificato la struttura dell’imposta sui redditi personali. Il paper prende in considerazione i principali effetti redistributivi e sul reddito disponibile conseguenti alle riforme dell’imposizione personale avvenute durante la XIV Legislatura. Il confronto con la legislazione del 2001 viene effettuato analizzando per diversi tipi di nucleo famigliare, la struttura delle aliquote medie e marginali effettive, la tutela delle responsabilità famigliari e la progressività dell’imposta.

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Paper provided by EconWPA in its series Public Economics with number 0507010.

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Length: 25 pages
Date of creation: 18 Jul 2005
Date of revision:
Handle: RePEc:wpa:wuwppe:0507010
Note: Type of Document - pdf; pages: 25
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  1. A. B. Atkinson, 1999. "The Economic Consequences of Rolling Back the Welfare State," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262011719, June.
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