Tassazione e offerta di lavoro: gli effetti delle modifiche IRPEF introdotte nel periodo 1998-2002
Journal title STUDI ECONOMICI
Author/s Valentino Parisi
Publishing Year 2010 Issue 2009/99 Language Italian
Pages 24 P. 105-128 File size 740 KB
DOI 10.3280/STE2009-099004
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Income Taxation and Labour Supply in Italy: The Effects of the Reforms Enacted in the Period 1998-2002 - This paper discusses the labour supply effects of the income tax provisions enacted in Italy in the period 1998-2002. Indeed, these represent an interesting case-study to evaluate how responsive labour supply and participation decisions are to tax reforms in Italy. I use a behavioural microsimulation model that allows for simultaneous labor supply decisions by household members, endogenous choice between dependent employment and selfemployment, complete representation of the tax-benefit system before and after the reforms. Results show that both hours of work and the probability to participate in the labour market are more responsive for females than males, for whom actually average hours remain unchanged after the reforms. Work incentives tend to be grater for married women living in low-income households.
Jel codes: H240, J220
Valentino Parisi, Tassazione e offerta di lavoro: gli effetti delle modifiche IRPEF introdotte nel periodo 1998-2002 in "STUDI ECONOMICI " 99/2009, pp 105-128, DOI: 10.3280/STE2009-099004