Details about Simone Pellegrino

Access statistics for papers by Simone Pellegrino.

Last updated 2024-03-07. Update your information in the RePEc Author Service.

Short-id: ppe314

Working Papers

2024

1. The Gini Coefficient: Its Origins
   Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino
   Also in Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino (2020) View citations (4)
2. The Zenga Index Reveals More Than the Gini and the Bonferroni Indexes. An Analysis of Distributional Changes and Social Welfare Levels
   Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino

2020

3. Il coefficiente di Gini: le origini
   Working papers, Società Italiana di Economia Pubblica
4. Le riforme dell’IRPEF: uno sguardo attraverso 45 anni di storia
   Working papers, Società Italiana di Economia Pubblica View citations (7)
5. The Social Welfare Implications of the Zenga Index
   Papers, arXiv.org View citations (1)

2018

6. Decomposing the Redistributive Effect of Taxation to Reveal Axiom Violations
   Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino View citations (1)

2017

7. A Note on the Maximum Value of the Kakwani Index
   Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino
   See also Journal Article A note on the maximum value of the Kakwani index, Empirical Economics, Springer (2020) View citations (3) (2020)
8. Balancing the Equity-efficiency Trade-off in Personal Income Taxation: An Evolutionary Approach
   Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino View citations (5)
   See also Journal Article Balancing the equity-efficiency trade-off in personal income taxation: an evolutionary approach, Economia Politica: Journal of Analytical and Institutional Economics, Springer (2019) View citations (1) (2019)
9. Fiscally Responsible Mafia-clans
   Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino View citations (1)
10. Lorenz versus Zenga Inequality Curves: a New Approach to Measuring Tax Redistribution and Progressivity
    Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino

2016

11. Personal Income Tax Reforms: A Genetic Algorithm Approach
    Post-Print, HAL View citations (1)
    Also in Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino (2014) View citations (2)
    CeRP Working Papers, Center for Research on Pensions and Welfare Policies, Turin (Italy) (2014) View citations (1)
    See also Journal Article Personal income tax reforms: A genetic algorithm approach, European Journal of Operational Research, Elsevier (2018) View citations (8) (2018)

2012

12. Fiscal Reforms during Fiscal Consolidation: The Case of Italy
    Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino View citations (5)
    Also in CESifo Working Paper Series, CESifo (2012) View citations (5)
    See also Journal Article Fiscal Reforms during Fiscal Consolidation: The Case of Italy, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2012) View citations (6) (2012)

2011

13. Assessing the Distributional Effects of Housing Taxation in Italy: From the Actual Tax Code to Imputed Rent
    CESifo Working Paper Series, CESifo View citations (2)

2010

14. The 2007 Personal Income Tax Reform in Italy: Effects on Potential Equity, Horizontal Inequity and Re-ranking
    Working papers, Former Department of Economics and Public Finance "G. Prato", University of Torino View citations (2)
15. The Decomposition of the Redistributive Effect and the Issue of Close Equals Identification
    Working papers, Former Department of Economics and Public Finance "G. Prato", University of Torino View citations (2)

2008

16. On determining “close equals groups” in decomposing redistributive and reranking effects
    UNIMI - Research Papers in Economics, Business, and Statistics, Universitá degli Studi di Milano
17. The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?
    Working papers, Former Department of Economics and Public Finance "G. Prato", University of Torino

2007

18. On the Aronson-Johnson-Lambert decomposition of the redistributive effect
    Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano

Journal Articles

2023

1. On measuring axiom violations due to each tax instrument applied in a real-world personal income tax
   Social Choice and Welfare, 2023, 61, (4), 853-882

2021

2. The Zenga Equality Curve: A New Approach to Measuring Tax Redistribution and Progressivity
   Review of Income and Wealth, 2021, 67, (4), 950-976 View citations (1)

2020

3. A note on the maximum value of the Kakwani index
   Empirical Economics, 2020, 58, (2), 869-874 View citations (3)
   See also Working Paper A Note on the Maximum Value of the Kakwani Index, Working papers (2017) (2017)

2019

4. Balancing the equity-efficiency trade-off in personal income taxation: an evolutionary approach
   Economia Politica: Journal of Analytical and Institutional Economics, 2019, 36, (1), 37-64 View citations (1)
   See also Working Paper Balancing the Equity-efficiency Trade-off in Personal Income Taxation: An Evolutionary Approach, Working papers (2017) View citations (5) (2017)

2018

5. Personal income tax reforms: A genetic algorithm approach
   European Journal of Operational Research, 2018, 264, (3), 994-1004 View citations (8)
   See also Working Paper Personal Income Tax Reforms: A Genetic Algorithm Approach, Post-Print (2016) View citations (1) (2016)
6. What Explains the Redistribution Achieved by the Italian Personal Income Tax? Evidence from Administrative Data
   Public Finance Review, 2018, 46, (1), 7-28 View citations (17)

2015

7. On Measuring Inequity in Taxation Among Groups of Income Units
   Review of Income and Wealth, 2015, 61, (1), 43-58 View citations (9)
8. The static microsimulation model of the Italian Department of Finance: Structure and first results regarding income and housing taxation
   ECONOMIA PUBBLICA, 2015, 2015/2, (2), 125-157 View citations (23)

2014

9. The runaway taxpayer
   International Tax and Public Finance, 2014, 21, (3), 468-497

2013

10. Horizontal Inequity Estimation: The Issue of Close Equals Identification
    Economia politica, 2013, (2), 185-202 View citations (2)
11. On measuring violations of the progressive principle in income tax systems
    Empirical Economics, 2013, 45, (1), 239-245 View citations (9)

2012

12. Assessing the Distributional Effects of Housing Taxation in Italy: a Microsimulation Approach
    CESifo Economic Studies, 2012, 58, (3), 495-524 View citations (6)
13. Fiscal Reforms during Fiscal Consolidation: The Case of Italy
    FinanzArchiv: Public Finance Analysis, 2012, 68, (4), 445-465 View citations (6)
    See also Working Paper Fiscal Reforms during Fiscal Consolidation: The Case of Italy, Working papers (2012) View citations (5) (2012)

2011

14. Developing a static microsimulation model for the analysis of housing taxation in Italy
    International Journal of Microsimulation, 2011, 4, (2), 73-85 View citations (4)
15. REDUCING THE TAX WEDGE ON LABOUR INCOME BY REFORMING HOUSING TAXATION: CAN THIS REFORM ACHIEVE A POLITICAL MAJORITY?
    Giornale degli Economisti, 2011, 70, (1), 123-154 View citations (3)
16. The decomposition of the redistributive effect into vertical effect, horizontal effect and reranking: the state of the art and the application to the Italian case
    Politica economica, 2011, (1), 25-48

2008

17. Using the principle of equal sacrifice to evaluate a tax reform
    Politica economica, 2008, (2), 211-234 View citations (2)

2007

18. L?ici: una valutazione a un decennio dalla sua introduzione
    ECONOMIA PUBBLICA, 2007, 2007/5-6, (5-6), 143-170 View citations (5)
19. Struttura ed effetti redistributivi dell'imposta personale italiana: il confronto 2000-2005 e un esercizio di modifica
    ECONOMIA PUBBLICA, 2007, 2007/1-2, (1-2), 99-144 View citations (1)

Chapters

2015

1. Agent-based Dynamic Optimization of Fiscal Systems
   Palgrave Macmillan