170,157 research outputs found
Assessing alternative Irpef reforms using microsimulation methods
No full textIn this paper alternative reforms of present Italian personal income taxation, including a
change of the tax unit and the introduction of a flat tax, are studied using a microsimulation
model built on a representative sample of the Italian household population. The comparison
is performed discussing efficiency and equity of each alternative.
Results suggest that main critical points of a family-unit reform include a high effective
marginal tax rate for taxpayers with highly elastic labour supply, namely low-income married
women. Flat taxation systems would cause no efficiency improvements and a dramatic reduction
of tax progressivity and a worsening of redistribution. The analysis of losers and gainers
clearly highlights that the distribution of gains with family-unit and flat tax systems would be
highly in favour of families in the top quintile of incomes. Among the simulations developed,
an adjustment of current IRPEF, roughly along the lines suggested by the White Paper on
IRPEF and family income support, would not worsen inefficiency of current personal income
taxation and produce more equal distribution of disposable income
Conclusioni
No full textIl capitolo analizza in modo comparativo e critico le diverse modalità di targettizzazione del mercato "etnico" in Italia.
Si propone una lettura del mercato come laboratorio delle identità possibili, che pareggia la nota lettura del consumo come rappresentazione teatrale
Analysing Tax-Benefit Reforms Using Non-Parametric Methods*
No full textStatic tax–benefit microsimulation models (MSMs) are widely used and well-regarded tools for public policy analysis, but it is essential to use them very carefully. This paper focuses on the analysis of MSM output, suggesting the use of non-parametric methods as a useful, informative and relatively straightforward complement to detect effects not always captured by measures often used to present MSM results. Non-parametric methods are used here to analyse the output of an MSM applied to the 1998 Italian personal income tax reform, the main change in which concerned the tax schedule: the first tax rate was increased from 10 per cent to 18.5 per cent and the top one was reduced by 4.5 percentage points. Non-parametric methods highlight that the effects of this reform were very different for different types of households, with low-income pensioner households among the main losers. Results are checked for robustness by standard statistical methods and compared with empirical results obtainable using quintile histograms
Identification of labour tax reforms in Europe
No full textIn this paper we present the catalogue of reforms of labour taxation carried out in the EU produced in the project “The role and impact of labour taxation policies”. This catalogue was built following European Commission LABREF database, which was considerably extended, increasing the period and the number of countries covered and the number of indicators provided. Using this catalogue, we are able to identify the reforms in the field of labour taxation and the financing of social security for the period 1990-2008 and to regroup and categorize the identified reforms
Understanding Italian inequality trends
No full textThis article develops a unifying framework for analysing the effects of: (i) the changing distribution of individual incomes by main factor sources, (ii) the increasing participation of wives in the labour force, and (iii) the changing distribution of family types on the distinctive trends towards inequality in equivalent household income in Italy between 1977 and 2004. Changes in the distribution of work and pension incomes explain most of the trend. The higher average likelihood of wage-earning wives had an unequalizing effect on households on the left tail of the income distribution. Little is explained by the changing distribution of family type
Sessanta anni di istruzione scolastica in Italia
No full textIn questo articolo studiamo l’effettiva applicazione del dettato
costituzionale relativamente all’istruzione. Verifichiamo che si è realizzata
una riduzione della disuguaglianza nei livelli di istruzione
conseguiti da persone della medesima coorte e del medesimo territorio.
Inoltre, troviamo che l’impatto del background familiare nelle
scelte di istruzione si è ridotto nel tempo.
Tuttavia, rimane una differenza rilevante nel raggiungimento
della laurea in dipendenza del grado di istruzione dei familiari. Tra
le ragioni di questo fenomeno investighiamo il rendimento del titolo
di studio a seconda dell’istruzione dei genitori, la differenza
nei costi di opportunità di istruzione e il differenziale nei tassi di
abbandono
Electricity prices and public ownership : evidence from the EU15 over thirty years
No full textThis paper studies the impact of corporate ownership on residential net-of-tax electricity prices, when the ownership effect is separated from the liberalisation effect and from other drivers of change. After a discussion of a simple conceptual model, and of earlier literature, we use IEA and OECD data for the EU15 over nearly three decades. Panel econometrics suggests that, after controlling for other factors, public ownership is associated with lower residential net-of-tax electricity prices in Western Europe. The impact of liberalisation on prices is smaller and more uncertain
L'evasione fiscale: cosa ne pensano gli italiani
No full textIl lavoro analizza l’atteggiamento dei cittadini italiani di fronte al fenomeno dell’evasione fiscale in particolare rispetto alla sua diffusione e alla sua gravità. Gran parte degli italiani vede l’evasione come un fenomeno assai diffuso e costoso in termini di perdita di risorse pubbliche, e altrettanto radicata è la convinzione che si tratti di un’emergenza prioritaria dal punto di vista collettivo. Esiste tuttavia una certa variabilità in queste opinioni tra le varie tipologie di intervistati (per aree di residenza, professioni, ecc.). Uno dei risultati più chiari è quello relativo alla carat-terizzazione territoriale: chi abita al Sud, rileva una maggio-re diffusione dell’evasione rispetto ai residenti del Nord ma, nonostante ciò, attribuisce al fenomeno un minor grado di gravità sociale. Quanto alle motivazioni fondamentali che inducono all’evasione emerge con chiarezza la dimensione spiccatamente «sociale» dell’evasione: è la mancanza di reciprocità negli obblighi fiscali («pago se gli altri pagano») a spiegare in buona parte le attitudini individuali verso l’evasione
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