首页    期刊浏览 2024年11月25日 星期一
登录注册

文章基本信息

  • 标题:PERSONAL AND HOUSEHOLD INCOME TAXATION IN A PROGRESSIVE TAX SYSTEM: EVIDENCE FROM ITALY
  • 本地全文:下载
  • 作者:Valentino Larcinese
  • 期刊名称:Economics Bulletin
  • 电子版ISSN:1545-2921
  • 出版年度:2005
  • 卷号:8
  • 出版社:Economics Bulletin
  • 摘要: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.
国家哲学社会科学文献中心版权所有