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The Reform of Family Monetary Transfers in Italy: The Child Benefit

Author

Listed:
  • Piergiuseppe Cossu
  • Marco Di Marco
  • Paola Tanda
  • Alberto Violante

Abstract

Il lavoro presenta l’impatto distributivo della legge 46/2021, che prevede l’introduzione di un assegno unico universale per i figli, sostitutivo sia delle detrazioni IRPEF per i figli a carico, sia degli altri trasferimenti monetari per i figli, nel contesto di una più ampia riforma delle politiche familiari (Family Act). La delega al Governo (legge 46/2021) riduce l’età per essere considerati figlio a carico dai 24 ai 21 anni, e stabilisce che il nuovo assegno possa essere ridotto al crescere del reddito e del patrimonio, sintetizzati dall’Indicatore della situazione economica equivalente (ISEE). Dopo una breve rassegna dei trasferimenti per i figli in alcuni Paesi europei, si delinea uno scenario di simulazione della misura basato sulla normativa a oggi approvata. I risultati mostrano che la riforma migliora la distribuzione dei redditi e riduce il rischio di povertà, in particolare fra lefamiglie con figli.

Suggested Citation

  • Piergiuseppe Cossu & Marco Di Marco & Paola Tanda & Alberto Violante, 2021. "The Reform of Family Monetary Transfers in Italy: The Child Benefit," Economia & lavoro, Carocci editore, issue 2, pages 87-103.
    • Handle: RePEc:caq:j950ix:doi:10.7384/101958:y:2021:i:2:p:87-103
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