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Analisi distributiva dell?IRPEF utilizzando i microdati di fonte fiscale

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  • Paolo Di Caro

Abstract

This paper presents evidence on the distributive role of IRPEF, by using administrative microdata for the fiscal year 2014 elaborated at the Italian Ministry of Economy and Finance (Tax File IRPEF). The following results are obtained. The new contents of the dataset are described. Empirical evidence is provided on the IRPEF?s redistributive role also for particular income categories. The distributive effects of tax credits are reported. It is also found that the tax credit "Bonus 80 euro" produced positive effects on the vertical distribution of income, but it had negative consequences on reranking. Specific findings are obtained for the territorial dimension of IRPEF. In conclusion, results are summarized and policy suggestions are proposed.

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  • Paolo Di Caro, 2017. "Analisi distributiva dell?IRPEF utilizzando i microdati di fonte fiscale," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(1), pages 35-59.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2017-001002
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    Cited by:

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    2. Stefano Boscolo, 2022. "The contribution of tax-benefit instruments to income redistribution in Italy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2022(2), pages 181-231.

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    More about this item

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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