Clicca qui per scaricare

Family taxation and labour market participation incentives in Italy
Autori/Curatori: Arnstein Aassve, Maria Grazia Pazienza, Chiara Rapallini 
Anno di pubblicazione:  2010 Fascicolo: 1-6  Lingua: Italiano 
Numero pagine:  29 P. 189-217 Dimensione file:  1134 KB
DOI:  10.3280/EP2010-001008
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 

The potential implications of using the family as opposed to the individual as the unit of taxation are not clear. This applies both to work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform of Italian income taxation both on labour supply incentives and on redistribution of income between families with different composition and income levels. In particular, we analyze the potential effects of a shift from the current system of individual taxation to a system of family taxation similar to the French family-splitting approach by implementing a tax-benefit model. Based on data from the Bank of Italy Survey of Household Income and Wealth, our simulations show a reduction in the degree of progressivity and a disincentive for the labour supply of additional earners within the family.

Jel Code: H24, H31, J08, J16

Arnstein Aassve, Maria Grazia Pazienza, Chiara Rapallini, in "ECONOMIA PUBBLICA " 1-6/2010, pp. 189-217, DOI:10.3280/EP2010-001008


FrancoAngeli รจ membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche