Destinazione del cinque per mille e preferenze sociali

Caterina Colombo () and Roberto Censolo ()

No 20240113, Working Papers from University of Ferrara, Department of Economics

Abstract: This paper represents the very first attempt to employ the data of “cinque per mille†allocation of income taxation for the purpose of studying the evolution of social preferences of Italian taxpayers. The descriptive analysis shows a significant change in the taxpayers’ allocation of “cinque per mille†among the different sectors (scientific research, medical research, human solidarity, culture, environment, sport and municipalities). According to the concept of moral universalism of social preferences introduced by Enke (2022) our results indicate a gradual shift of social preferences towards particularism.

Keywords: Allocation of 5x1000 of income taxation; non-profit organizations; social preferences; moral universalism. (search for similar items in EconPapers)
JEL-codes: D10 D64 H24 H31 (search for similar items in EconPapers)
Pages: 29 pages
Date: 2024-07-09
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