1,721,010 research outputs found
Italian personal income tax reform,inequality and Welfare:IRE redistributive effects
No full textThis paper presents some methods to redistribute the gains (or losses) of a tax reform and a procedure to identify the value judgements according to the tax reform outcome. They are useful to analyse the original proposal of personal income tax (IRPEF) reform presented in Italy by the current Executive on 21 December 2001. The principal outcome will show that 'the redistribution continues to go from the richer group to the poorer, but with a reduction of intensity'
Basic income, policy e welfare state
No full textIl lavoro si propone di chiarire le possibili definizioni, gli obiettivi e le motivazioni relative al tema del reddito di base (BI), anche in considerazione delle diverse proposte che recentemente lo hanno riportato all`attenzione del dibattito italiano. Si intende, inoltre, proporre una analisi delle motivazioni con cui si può assegnare al BI il ruolo di asse strategico ai fini del cambiamento dei modelli attualmente esistenti di Welfare State. Accanto ad una rassegna delle più rilevanti proposte di reddito di base emerse nella letteratura - rassegna in cui si vuole tendere soprattutto a mettere in luce le loro differenti nature, logiche e scopi - si sottolineano nel contempo alcune rilevanti connessioni tra due speculari e alternativi paradigmi di politica economica e corrispondenti regimi di welfare-BI; in articolare si compie un primo lavoro di definizione per una di esse, quella che pone vis-a-vis il concetto di reddito di cittadinanza nella sua forma pura con un approccio di politica economica caratterizzato dalla presenza di incertezza non riducibile a rischio calcolabile
Weighted distributions, reranking and a new source of (classical) Horizontal Inequity
No full textIl lavoro si concentra sull’analisi dell’effetto redistributivo puro, l’approccio del no reranking, e l’individuazione di una possibile fonte di (classica) iniquità orizzontale. Si mostrerà come la volontà e/o la necessità dell’analista di lavorare con diversi schemi di pesi da assegnare alle osservazioni reddituali implichi che la procedura correntemente utilizzata a fini di eliminazione della presenza dell’effetto di riordinamento possa, contemporaneamente, produrre nuova (classica) iniquità orizzontale e, inoltre, rendere problematica l’implementazione empirica delle curve di Lorenz. Risulta possibile però adottare una metodologia che permette di definire comparazioni tra curve di Lorenz corrette. Questa metodologia è applicata per l’analisi degli effetti redistributivi puri causati dall’incidenza dell’IRPEF nel periodo 1995-2000
Risorse, fattori di contesto e esiti scolastici: evidenza empirica per l’Italia
No full textIn linea con i contributi empirici che si richiamano al concetto economico di educational production function, si esamina per differenti discipline il rapporto tra grado di apprendimento, e relativo coefficiente di variazione, e alcune tipiche variabili esplicative - scolastiche e di contesto ambientale. Utilizzando dati forniti dall’INVALSI (Istituto Nazionale per la Valutazione del Sistema Educativo di Istruzione e di Formazione) relativi ad alunni di alcune classi della scuola primaria e secondaria di primo grado, i risultati delle stime per l’a.s. 2005-06 appaiono di qualche interesse, discostandosi talvolta dagli esiti di precedenti simili analisi condotte in Italia, in altri casi confermandole
Evaluating the income tax redistributive effects, a more comprehensive approach
No full textIn order to investigate redistributional effects induced by personal income tax (PIT), empirical researchers are used to fixing a common distribution of income before tax for all tax schedules being compared. On one hand, this approach allows to isolate the effect of tax policies. On the other hand, they do not deal with the fact that the income tax redistributive effect is mainly determined by the matching between the pre-tax income distribution and the tax schedule. This paper presents a simple procedure useful for practitioners wishing to take into account pre-tax distributional differences before undertaking comparisons between tax schedules, in particular with regard to the analysis of tax reforms which will act on unknown pre-tax income distributions. This new approach is illustrated for the Italian PIT case, according to the comparison of the 2005 tax reform versus the 2000 tax law
Gender peer effect in classroom: Evidence in Italian primary schools
No full textThis paper focuses on the mechanisms of gender interaction in classrooms in Italian primary schools, using the data of a standardized testing administered in the schooling year 2010/2011 to the entire student population. The Ministerial rules in Italy provide that primary schools should organize classes in a way to respect equal gender representation, nevertheless the gender composition of single classes often differs noticeably from the gender composition of grade enrollment, suggesting that students are sorted between classes not randomly. We explore attentively if there
exist correlations between the proportion of girls and the observed characteristics of students, classes and schools, finding that such correlations are evident if we consider the proportion of girls in single classes at school level, and we find much less evidence of sorting of students between
schools according to the gender composition of enrollment. Given these results, we use the proportion of girls in V grade as an indicator of the gender composition of peer groups (classrooms) neutralizing in this way the within-school sorting of students. Our main findings indicate that the number of girls in peer group influences positively test scores of both boys and girls in
math and Italian language. This effect is stronger for the sample of girls. If we consider the sample of boys and girls together, the positive effect of gender composition is stronger for Italian language
La misurazione multidimensionale della povertà in istruzione in Italia - Multidimensional measurement of educational poverty in Italy
No full textPolicy-maker attenti a differenti aspetti della povertà - diffusione, intensità e gravità - trovano in questo studio elementi utili alla costruzione di una base informativa dettagliata del grado di privazione negli apprendimenti in Italia e degli ambiti scolastici dove i risultati appaiono più allarmanti. Lo studio esamina la distribuzione e il grado di povertà in istruzione in alcune classi della scuola dell’obbligo in Italia. Utilizzando un data set fornito dall’INVALSI, l’analisi distributiva è effettuata adottando prima un approccio unidimensionale; successivamente ci si avvale del criterio multidimensionale, con l’uso di alcuni indicatori delle classi di misure cosiddette Alkire-Foster e Bourguignon-Chakravarty adoperati per la prima volta nel contesto di un’analisi delle competenze cognitive.
This paper examines the distribution and the degree of educational poverty in some grades of the compulsory school in Italy by using, as a source of information, standardized INVALSI test results for the period 2012-2013. Policy makers who need to pay attention to dif- ferent aspects of poverty – incidence, intensity and severity – find in this study useful elements to both draw a detailed picture of the degree of poverty relative to student learning, and detect the grades of the educational system where outcomes are more critical. The analysis is accomplished by adopting both one-dimensional and multidimensional approaches to deprivation. In the latter case, this paper presents empirical results of a range of poverty measures by using some indica- tors of the class of multidimensional indexes proposed by Alkire and Foster (2011) and Bourguignon and Chakravarty (2003), applied for the first time in the analysis of cognitive skills
The Causal Effect of Class Size on Pupils’ Performance: Evidence from Italian Primary Schools
No full textIn this study, we attempt to estimate the causal effect of class size on pupils’ performance using the data from Italian public primary schools. Since in 2008/09, primary schools in Italy were subject to the maximum class size of 25 pupils, we observe a discontinuous relation between class size and enrolment that we exploit to estimate the class-size effect on pupils’ performance in the context of regression discontinuity design (RD). Using a standard fuzzy RD model, we focus on the pupils whose schools are in the small intervals around cutoff values of enrolment. Though we do not find a clear evidence supporting class-size reduction policy, we observe that class size is largely used in Italian public primary schools as a kind of compensatory policy
Evaluating the Income Tax Redistributive Impact, a More Comprehensive Approach
No full textIn order to investigate the redistributional effects induced by personal income tax, empirical researchers are used to fixing a common distribution of income before tax for all tax schedules being compared. On one hand, this approach allows us to isolate the effect of tax policies. On the other hand, if the goal is to assess the real impact rather than the potential inequality outcomes of various tax regimes, it is well known that the income tax redistributive effect is mainly determined by both the pre-tax income distribution and the tax schedule operating on this distribution.
In order to analyse tax reforms which will act on unknown pre-tax income distributions, this paper presents a simple procedure useful for practitioners wishing to take into account pre-tax distributional differences before undertaking comparisons between tax schedules. This new procedure is illustrated for a more accurate evaluation of the PIT reforms recently implemented in Italy. Finally, the outcomes of traditional analyses and our approach are compared
Vertical equity and welfare: which effective redistribution? An application to Italian data
No full textIt is well-known that what matters for the distributional impact of personal income taxation is the tax schedule and where the taxpayers are located; in contrast, empirical researchers are used to fixing a common distribution of income before tax for all tax schedules being compared. This paper proposes an application to household micro-data and personal income tax systems by considering distributional differences before undertaking comparisons between tax schedules. It achieves an ‘independence of baseline’ property and standard results on redistribution of Jakobsson and Kakwani are preserved under specific conditions on the structure of pre-tax income distributions. The methodology is applied to Italian data between 1995 and 2000 and is present and discussed the empirical evidence and statistical questions arising from the application of the methodology. Some of the main findings are that Italian personal income tax reforms were able to preserve the original degree of redistribution
- …
