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

Author

Listed:
  • Davide Tondani

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

  • Patrizia Mancini

Abstract

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.

Suggested Citation

  • Davide Tondani & Patrizia Mancini, 2005. "Gli effetti redistributivi delle riforme dell'imposizione personale nella XIV Legislatura," Public Economics 0510005, University Library of Munich, Germany.
  • Handle: RePEc:wpa:wuwppe:0510005
    Note: Type of Document - pdf; pages: 25
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    File URL: https://econwpa.ub.uni-muenchen.de/econ-wp/pe/papers/0510/0510005.pdf
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    References listed on IDEAS

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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, November.
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    Cited by:

    1. Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van der Linden, 2016. "Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 454-489, June.
    2. Pica, Federico & Villani, Salvatore, 2010. "Le scelte tributarie del federalismo fiscale. Implicazioni per le Regioni del Mezzogiorno
      [The Implementation of Fiscal Federalism in Italy. Implications for the Southern Regions]
      ," MPRA Paper 31276, University Library of Munich, Germany, revised 22 Nov 2010.

    More about this item

    Keywords

    Redistribution Personal income tax Italy Marginal tax rate Average tax rate Liability progression Redistributive effects;

    JEL classification:

    • D6 - Microeconomics - - Welfare Economics
    • D7 - Microeconomics - - Analysis of Collective Decision-Making
    • H - Public Economics

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