IDEAS home Printed from https://ideas.repec.org/p/css/wpaper/2009-07.html
   My bibliography  Save this paper

Tassazione e offerta di lavoro: gli effetti delle modifiche Irpef introdotte nel periodo 1998-2002

Author

Listed:
  • Valentino Parisi

    (University of Cassino)

Abstract

This paper discusses the labour supply effects of the income tax provisions enacted in Italy in the period 1998-2002. Indeed, these represent an interesting case-study to evaluate how responsive labour supply and participation decisions are to tax reforms in Italy. I use a behavioural microsimulation model that allows for simultaneous labor supply decisions by household members, endogenous choice between dependent employment and self-employment, complete representation of the tax-benefit system before and after the reforms. Results show that both hours of work and the probability to participate in the labour market are more responsive for females than males, for whom actually average hours remain unchanged after the reforms. Work incentives tend to be grater for married women living in low-income households.

Suggested Citation

  • Valentino Parisi, 2009. "Tassazione e offerta di lavoro: gli effetti delle modifiche Irpef introdotte nel periodo 1998-2002," Working Papers 2009-07, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza.
    • Handle: RePEc:css:wpaper:2009-07
    as

    Download full text from publisher

    File URL: https://dipeg-wpe.unicas.it/dipse/files/wp200907.pdf
    File Function: Full text
    Download Restriction: no
    ---><---

    Other versions of this item:

    More about this item

    Keywords

    personal income tax; labor supply; microsimulation;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:css:wpaper:2009-07. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gennaro Zezza (email available below). General contact details of provider: https://edirc.repec.org/data/dccasit.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.