Gli effetti redistributivi delle riforme dell'imposizione personale nella XIV Legislatura

Davide Tondani and Patrizia Mancini

Public Economics from University Library of Munich, Germany

Abstract: As many industrialized countries, in recent years Italy reformed its fiscal system. In particular, during the period 2002-2005, two reforms deeply modified the Personal Income Tax (PIT) structure. This paper analyses the main redistributive and on disposable income effects due to the reforms of the current period of office of Parlament. The comparison with the previous PIT law is made analyzing average and marginal tax rate, liability progression and family allowances for different family size and composition. Similmente a molti altri paesi industrializzati, l’Italia ha provveduto in anni recenti a riformare il proprio sistema fiscale. In particolare, nel periodo 2002-2005 due interventi di riforma hanno profondamente modificato la struttura dell’imposta sui redditi personali. Il paper prende in considerazione i principali effetti redistributivi e sul reddito disponibile conseguenti alle riforme dell’imposizione personale avvenute durante la XIV Legislatura. Il confronto con la legislazione del 2001 viene effettuato analizzando per diversi tipi di nucleo famigliare, la struttura delle aliquote medie e marginali effettive, la tutela delle responsabilità famigliari e la progressività dell’imposta.

Keywords: Redistribution; Personal; income; tax; Italy; Marginal; tax; rate; Average; tax; rate; Liability; progression; Redistributive; effects (search for similar items in EconPapers)
JEL-codes: D6 D7 H (search for similar items in EconPapers)
Pages: 25 pages
Date: 2005-10-05
New Economics Papers: this item is included in nep-pbe
Note: Type of Document - pdf; pages: 25
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Citations: View citations in EconPapers (2)

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Working Paper: Gli effetti redistributivi delle riforme dell'imposizione personale nella XIV Legislatura (2005)
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Persistent link: https://EconPapers.repec.org/RePEc:wpa:wuwppe:0510005

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