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Le riforme dell’IRPEF: uno sguardo attraverso 45 anni di storia

Author

Listed:
  • Simone Pellegrino

    (Università di Torino)

  • Paolo M. Panteghini

    (Università di Brescia e CESifo)

Abstract

Il saggio ripercorre le tappe fondamentali dell’imposta personale e progressiva sul reddito (IRPEF) dalla sua istituzione nel 1974 fino ad oggi. Si evidenziano i principali cambiamenti della struttura impositiva, affrontando separatamente le modifiche avvenute nella definizione del reddito e nella disciplina di deduzioni, scala delle aliquote e detrazioni. Si esaminano, altresì, i principali punti critici dell’attuale sistema, soffermandosi anche sull’andamento del gettito e sugli aspetti di equità.

Suggested Citation

  • Simone Pellegrino & Paolo M. Panteghini, 2020. "Le riforme dell’IRPEF: uno sguardo attraverso 45 anni di storia," Working papers 85, Società Italiana di Economia Pubblica.
    • Handle: RePEc:ipu:wpaper:85
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    Cited by:

    1. Antonio Abatemarco & Maria Russolillo, 2023. "The Dynamics of the Gender Gap at Retirement in Italy: Evidence from SHARE," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 9(2), pages 445-473, July.
    2. Martino Tasso, 2020. "Do details matter? An analysis of Italian personal income tax," Temi di discussione (Economic working papers) 1301, Bank of Italy, Economic Research and International Relations Area.
    3. 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.
    4. Massimo Baldini, 2021. "Redistribution and progressivity of the Italian personal income tax, 40 years later," Fiscal Studies, John Wiley & Sons, vol. 42(2), pages 345-366, June.
    5. Stefano Boscolo, 2022. "The contribution of tax-benefit instruments to income redistribution in Italy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2022(2), pages 181-231.

    More about this item

    Keywords

    Imposta personale e progressiva; riforme fiscali;

    JEL classification:

    • 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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