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Destinazione del cinque per mille e preferenze sociali

Author

Listed:
  • Caterina Colombo
  • Roberto Censolo

Abstract

This paper represents the very first attempt to employ the data of “cinque per mille†allocation of income taxation for the purpose of studying the evolution of social preferences of Italian taxpayers. The descriptive analysis shows a significant change in the taxpayers’ allocation of “cinque per mille†among the different sectors (scientific research, medical research, human solidarity, culture, environment, sport and municipalities). According to the concept of moral universalism of social preferences introduced by Enke (2022) our results indicate a gradual shift of social preferences towards particularism.

Suggested Citation

  • Caterina Colombo & Roberto Censolo, 2024. "Destinazione del cinque per mille e preferenze sociali," Working Papers 20240113, University of Ferrara, Department of Economics.
    • Handle: RePEc:udf:wpaper:20240113
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    More about this item

    Keywords

    Allocation of 5x1000 of income taxation; non-profit organizations; social preferences; moral universalism.;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • D64 - Microeconomics - - Welfare Economics - - - Altruism; Philanthropy; Intergenerational Transfers
    • D10 - Microeconomics - - Household Behavior - - - General

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