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Quantifying the Redistributive Effect of the Erosion of the Italian Personal Income Tax Base: A Microsimulation Exercise
No full textIn recent years several sources of income have been excluded from the Italian Personal Income Tax (PIT) base and subject to alternative proportional systems or totally exempt from taxation. These changes have contributed to making PIT even more selective, accentuating vertical equity issues that have accompanied it since it was introduced in 1974. The aim of this paper is to calculate the redistributive effect following the erosion of the PIT base and the contribution of this phenomenon in determining the redistributive power of the Italian tax system, as well as the distribution of the fiscal benefits and burdens by deciles of income under the alternative tax rules considered. Using a static microsimulation model, the paper compares various versions of the tax system within a counterfactual logic: on the one hand, the existing legislation as of 2014 consisting of PIT and those incomes subject to substitute taxes or tax-free in this study; on the other hand, an hypothetical legislation which takes as a reference point the Comprehensive Income Tax (CIT) scheme and includes in its base all incomes replicated. The results demonstrate that the erosion of the PIT base has reduced the redistributive effect and the progressive
nature of the Italian tax system
The contribution of tax-benefit instruments to income redistribution in Italy
No full textOver the last two decades, interest in understanding what determines the redistributive role of tax-benefit systems has burgeoned worldwide. In the case of Italy, previous analyses tended to focus on quantifying the contribution of marginal tax rates, deductions and tax credits to the redistributive capacity of the personal income tax (PIT), while neglecting the effect of proportional taxes, social insurance contributions (SICs) and tax-free cash benefits on income redistribution. This paper aims to address this gap by applying Gini-based decomposition methodologies (Onrubia et al., 2014; Urban, 2014) to the vertical and horizontal effects of the Italian tax-benefit system for the 2018 year at the national level and the macro-regional level. The findings show that tax-benefit instruments different from progressive taxation can contribute up to more than 50% of the redistributive effect with marked spatial differences regarding social transfers and SICs
Sull’effetto redistributivo dell’erosione della base imponibile dell’imposta personale sul reddito: Il caso dell’Italia
No full textLa presente tesi, composta da tre capitoli, tratta dell’erosione della base imponibile dell’Imposta sul reddito delle persone fisiche (Irpef) e delle sue conseguenze redistributive, un fenomeno altamente dibattuto e considerato essere tra i principali responsabili dell’accresciuto livello di iniquità verticali e orizzontali del sistema fiscale corrente.
L’erosione della base imponibile dell’Irpef consiste nella graduale esclusione di diverse componenti di reddito dalla tassazione progressiva e il contestuale assoggettamento di queste fonti a tassazione proporzionale o la completa esenzione da imposizione. Al momento in cui si scrive, il sistema fiscale italiano è caratterizzato dalle seguenti esenzioni dalla progressività: i) gli affitti degli immobili locati ad uso abitativo e dei negozi e botteghe possono essere assoggettati ad un’imposta proporzionale – la c.d. cedolare secca; ii) il reddito catastale degli immobili tenuti a disposizione è esente da imposizione; iii) le persone fisiche esercenti attività d’impresa, arti e professioni possono optare per un regime di favore sui ricavi o compensi percepiti – il c.d. regime forfetario; iv) i premi di produttività sono tassati in misura proporzionale, mentre i beni e servizi offerti dagli schemi di welfare aziendale non prevedono il pagamento di imposte; v) i proventi dei redditi da capitale sono assoggettati ad un’imposta proporzionale con ritenuta alla fonte sin dall’introduzione dell’Irpef nel 1974.
Pur essendo riconosciuto come uno degli elementi cruciali che contribuiscono all’affievolimento della progressività del sistema fiscale, l’erosione della base imponibile dell’Irpef è un argomento che ha ricevuto scarsa attenzione nella ricerca quantitativa. La sua esistenza e rilevanza per la comunità accademica ha portato alcuni a sostenere la necessità di una profonda revisione del sistema di tassazione personale del reddito. Allo stesso tempo, l’erosione della base imponibile dell’Irpef può essere inquadrata nel più ampio contesto del contributo delle tasse e dei trasferimenti complessivi alla riduzione della disuguaglianza. L’importanza per una migliore comprensione del ruolo svolto da ciascun strumento fiscale nella redistribuzione del reddito acquisisce un interesse rilevante considerata la vasta attenzione che le proposte di flat tax, caratterizzate da una drastica riduzione dell’effetto redistributivo, hanno ricevuto nella prima metà della diciottesima legislatura.
Per quanto concerne la metodologia di analisi, la presente tesi si basa sull’utilizzo di tecniche di microsimulazione statica della legislazione vigente e di scenari di policy alternativi. Inoltre, diverse scomposizioni dell’effetto redistributivo di un sistema tax-benefit vengono impiegate sia per lo studio dell’iniquità orizzontale intesa in senso classico che per l’analisi del contributo delle tasse e dei trasferimenti alla redistribuzione del reddito.
Un breve sommario dei contenuti di ciascun capitolo è fornito nel seguito. Il primo capitolo offre delle evidenze sulla perdita di progressività e capacità redistributiva che l’erosione della base imponibile dell’Irpef ha comportato, con enfasi soprattutto sulla distribuzione dei benefici e oneri fiscali per gruppi di reddito.
Il secondo capitolo si concentra sul contributo degli strumenti tax-benefit alla redistribuzione, sia a livello nazionale che a livello macroregionale. Un focus specifico è dedicato alla misura in cui imposte proporzionali, contributi sociali e trasferimenti in denaro determinano la redistribuzione del reddito.
Il terzo e ultimo capitolo esamina se l’erosione della base imponibile dell’Irpef ha accresciuto l'iniquità orizzontale del sistema di tassazione personale del reddito, oltre a fornire delle evidenze sul livello di iniquità orizzontale qualora un sistema di tassazione ad aliquota piatta fosse introdotto nel contesto italiano.This thesis, made up of three chapters, deals with the erosion of the Italian personal income tax (PIT) base and its redistributive consequences, a highly debated phenomenon that is considered as the main responsible for the increased level of vertical and horizontal inequities of the present tax system.
The erosion of the PIT base consists of the gradual exclusion from progressive taxation of several income components and their subsequent subjection to proportional taxes or exemption from taxation. At the time of writing, the Italian tax system is characterised by the following exemptions from progressivity: i) rental income from residential properties and shops can be subject to a proportional tax – known as the cedolare secca; ii) cadastral income from properties kept available and located in a different municipality from the one of the main residence is exempt from taxation; iii) self-employed workers can opt for a more favourable tax regime on income from self-employment – know as the regime forfetario; iv) as for employment income, productivity bonuses paid to private-sector workers are taxed proportionally at a fixed rate, while goods and services provided by the company welfare schemes are entirely tax-free; v) capital income and gains are subject to proportional withholding taxes since the introduction of the PIT – known as the Imposta sul reddito delle persone fisiche – in 1974.
Despite being recognised as a crucial element that contributes to the weakening of the progressivity of the Italian tax system, the erosion of the PIT base is a subject that has been little explored in quantitative research. Its existence and relevance for the academic community has led some to advocate for a profound revision of the system of personal taxation. At the same time, the erosion of the PIT base can be framed in the broader context of the contribution of overall taxes and benefits in reducing inequality. The importance of a better understanding of the role played by each instrument in the redistribution of income acquires a renewed interest considering the vast attention paid during the first part of the eighteenth parliamentary term to flat-rate tax proposals with marked reduction in the redistributive effect.
Regarding the methodology of analysis, this thesis makes extensive use of tax-benefit microsimulation techniques for the simulation of the existing legislation and alternative policy scenarios. Furthermore, several decomposition methodologies of the redistributive effect of a tax-benefit system are employed both for the study of classical horizontal inequity and for the analysis of the contribution of taxes and benefits to income redistribution.
A summary of the chapters’ contents is provided in what follows. The first chapter offers evidence on the loss of progressivity and redistributive power that the erosion of the PIT base has entailed, with further emphasis on the distribution of fiscal benefits and burdens by income groups.
The second chapter focuses on the contribution of tax-benefit instruments to redistribution, both at the national and macro-regional level. A specific focus is devoted to the extent to which proportional taxes, social insurance contributions, and tax-free cash benefits determine the redistribution of income.
Finally, the third chapter tests whether the erosion of the PIT base has increased the level of horizontal inequity of the personal income tax system, as well as provide evidence on the extent of horizontal inequity if a flat-rate personal income tax were to be adopted in the Italian context
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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