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Personal and household income taxation in a progressive tax system: evidence from Italy

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  • Larcinese, Valentino

Abstract

I compare personal and household income taxation and study the effects of tax progression under the two systems. Potential reforms of the Italian tax system are simulated, endogenizing labor supply reactions. Results show that, with respect to a number of indicators, the choice of the tax unit is more relevant than the degree of progression of the tax schedule. A personal and progressive tax system provides incentives to female labor supply and turns out to be the most effective in redistributing income and raising revenue, with little productive costs compared with a flat tax rate. Household taxation has instead a number of drawbacks when coupled with a progressive tax schedule.

Suggested Citation

  • Larcinese, Valentino, 2005. "Personal and household income taxation in a progressive tax system: evidence from Italy," LSE Research Online Documents on Economics 3242, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:3242
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    Cited by:

    1. Daniela Sonedda & Gilberto Turati, 2005. "Winners and Losers in the Italian Welfare State: A Microsimulation Analysis of Income Redistribution Considering In-Kind Transfers," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(4), pages 423-464, December.
    2. Elena S. Vylkova, 2021. "Personal income tax: Reforms in Russia and their impact on the income inequality," Journal of New Economy, Ural State University of Economics, vol. 22(2), pages 5-22, July.

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    JEL classification:

    • J1 - Labor and Demographic Economics - - Demographic Economics

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