The taxation of farm income in Italy. Evidences from the EU-SILC database

Simone Severini, Antonella Tantari and Benedetto Rocchi ()

No 173089, 2014 Third Congress, June 25-27, 2014, Alghero, Italy from Italian Association of Agricultural and Applied Economics (AIEAA)

Abstract: In this paper the level of taxation of Italian farm households is studied by analyzing the data of agricultural households in the Italian EU-SILC database. The proposed approach allows to use the EU- SILC database to fill missing information on FADN database through a methodology of statistical matching. The work provides some indications on the level of tax burden and on some factors affecting it as well as on the degree of progressivity of the taxation of agricultural incomes. The results suggest that the level of tax burden is not very much affected by the amount of income actually produced. Indeed, the taxation of agricultural incomes seems paradoxically to have a regressive effect favouring farm families in which farming accounts for the large part of family income.

Keywords: Agribusiness; Consumer/Household Economics (search for similar items in EconPapers)
Pages: 12
Date: 2014
New Economics Papers: this item is included in nep-agr, nep-eur, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:ags:aiea14:173089

DOI: 10.22004/ag.econ.173089

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