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Le riforme del sistema di imposte e benefici in discussione dopo la pandemia da covid-19

Author

Listed:
  • Maria Luisa Maitino
  • Letizia Ravagli
  • Nicola Sciclone

Abstract

Il sistema italiano di imposte e benefici ? da sempre oggetto di riforme. Attualmente, sono in discussione interventi di modifica dell?imposta sul reddito delle persone fisiche e delle politiche di sostegno alle famiglie con figli. Durante la pandemia ? tornato, inoltre, in auge il dibattito sull?introduzione di un?imposta patrimoniale, anche come mezzo per finanziare gli interventi a sostegno delle famiglie colpite dagli effetti economici del Covid-19. In questo lavoro ? analizzato, attraverso un modello di microsimulazione fiscale, l?impatto di gettito e distributivo delle principali proposte di riforma in discussione. I risultati mostrano che una riforma dell?Irpef, aderente agli obiettivi che si ? posto il legislatore, ridurrebbe l?imposizione sulle classi di reddito medio ma al contempo la capacit? redistributiva dell?imposta. L?assegno unico e universale per i figli potrebbe avere effetti distributivi positivi mentre una patrimoniale avrebbe un valore simbolico di contrasto alle disuguaglianze.

Suggested Citation

  • Maria Luisa Maitino & Letizia Ravagli & Nicola Sciclone, 2021. "Le riforme del sistema di imposte e benefici in discussione dopo la pandemia da covid-19," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 0(2), pages 95-116.
    • Handle: RePEc:fan:eseses:v:html10.3280/es2021-002007
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    References listed on IDEAS

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    1. M Luisa Maitino & Letizia Ravagli & Nicola Sciclone, 2017. "Microreg: A Traditional Tax-Benefit Microsimulation Model Extended To Indirect Taxes And In Kind Transfers," International Journal of Microsimulation, International Microsimulation Association, vol. 10(1), pages 5-38.
    2. Camille Landais & Emmanuel Saez & Gabriel Zucman, 2020. "A progressive European wealth tax to fund the European COVID response," Vox eBook Chapters, in: AgneÌ€s BeÌ nassy-QueÌ reÌ & Beatrice Weder di Mauro (ed.), Europe in the Time of Covid-19, edition 1, volume 1, chapter 1, pages 113-118, Centre for Economic Policy Research.
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    Cited by:

    1. Dalila De Rosa & Gloria Di Caprera & Francesco Figari & Carlo Fiorio & Pasquale Giacobbe & Marco Manzo & Elena Miola & Giorgio Mongelli & Chiara Subrizi, 2023. "L’Assegno Unico e Universale e la revisione dell’IRPEF nel 2022: un’analisi di equità ed efficienza per famiglie di lavoratori dipendenti," Working Papers wp2023-19, Ministry of Economy and Finance, Department of Finance.

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    More about this item

    Keywords

    imposte sul reddito; patrimoniale; trasferimenti alle famiglie; disuguaglianza;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement

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