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Redistribution in real-world PIT: Evidence from Italian tax records

Paolo Di Caro
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Paolo Di Caro: Ministry of Economy and Finance of Italy

Working Papers from Ministry of Economy and Finance, Department of Finance

Abstract: This paper studies the redistributive capacity of the Italian personal income tax by using individual tax files. We propose and apply a modified version of the decomposition of the Reynolds-Smolensky index. The main findings of the work can be listed as follows. Few tax instruments explain most of the redistributive effects of the Italian PIT. The distributional implications of PIT tax credits and other components show relevant heterogeneity on a regional level. Our results integrate the findings of previous works analysing the Italian case with different datasets and focusing on different years. The advantages and shortcomings of using tax statistics for studying redistribution are also discussed. The summary of the results and future avenues of research are conclusively presented.

Keywords: Personal income tax; Redistribution; Tax Statistics; Regional effects (search for similar items in EconPapers)
JEL-codes: D31 H23 H24 (search for similar items in EconPapers)
Pages: 23 pages
Date: 2018-01
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