Justifiably unpopular? The Italian property tax and inequality

Emile Cammeraat and Ernesto Crivelli ()

Applied Economics Letters, 2021, vol. 28, issue 17, 1468-1473

Abstract: This article simulates the distributional implications of a property tax reform for Italy that updates the cadastral valuation system to reflect market value. Simulations suggest that such a reform would significantly improve the progressivity of the tax, while correcting the unfairness of paying higher effective tax rates on properties with a lower market value. Updating the valuation system also makes the property tax less distortive, as the same revenue could be collected at about one-third of the current statutory tax rates.

Date: 2021
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DOI: 10.1080/13504851.2020.1827129

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