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Percorsi Ottimali per Riforme Fiscali Graduali: Il Caso dell'Imposta Personale sul Reddito

Author

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  • R. Bardazzi
  • V. Patrizii

Abstract

Il lavoro affronta il problema tradizionale delle riforme fiscali graduali con uno strumento di analisi nuovo per questo campo, quello della dominanza stocastica. Le indicazioni di riforma, cos ottenute, hanno una portata pi generale in quanto si riduce la loro dipendenza dalla specifica ipotesi sulla struttura del sistema delle preferenze collettive. Il metodo proposto viene impiegato per analizzare il caso del sistema italiano di tassazione personale del reddito. Oltre che a contribuire al dibattito, questa applicazione ha lo scopo principale di mostrare una metodologia di calcolo per le riforme fiscali, basata su dati elementari e potenzialmente utilizzabile in modo diffuso per analisi quantitative.

Suggested Citation

  • R. Bardazzi & V. Patrizii, 1996. "Percorsi Ottimali per Riforme Fiscali Graduali: Il Caso dell'Imposta Personale sul Reddito," Working Papers 254, Dipartimento Scienze Economiche, Universita' di Bologna.
    • Handle: RePEc:bol:bodewp:254
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