EconPapers    
Economics at your fingertips  
 

Analisi distributiva dell’IRPEF utilizzando i microdati di fonte fiscale

Paolo Di Caro

ECONOMIA PUBBLICA, 2017, vol. 2017/1, issue 1, 35-59

Abstract: This paper presents evidence on the distributive role of IRPEF, by using administrative microdata for the fiscal year 2014 elaborated at the Italian Ministry of Economy and Finance (Tax File IRPEF). The following results are obtained. The new contents of the dataset are described. Empirical evidence is provided on the IRPEF’s redistributive role also for particular income categories. The distributive effects of tax credits are reported. It is also found that the tax credit "Bonus 80 euro" produced positive effects on the vertical distribution of income, but it had negative consequences on reranking. Specific findings are obtained for the territorial dimension of IRPEF. In conclusion, results are summarized and policy suggestions are proposed.

JEL-codes: D31 H23 H24 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://www.francoangeli.it/riviste/Scheda_Rivista. ... 722&Tipo=ArticoloPDF (text/html)
Single articles can be downloaded buying download credits, for info: http://www.francoangeli.it/riviste/inglese_download_credit.asp

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fan:epepep:v:html10.3280/ep2017-001002

Ordering information: This journal article can be ordered from
http://www.francoang ... ti.aspx?startCode=DC

Access Statistics for this article

ECONOMIA PUBBLICA is currently edited by FrancoAngeli

More articles in ECONOMIA PUBBLICA from FrancoAngeli Editore
Bibliographic data for series maintained by Angelo Ventriglia ().

 
Page updated 2019-10-18
Handle: RePEc:fan:epepep:v:html10.3280/ep2017-001002