摘要：In this paper the level of taxation of Italian farm households is studied by analyzing the data of agricultural households in the Italian EU-SILC database. The proposed approach allows to use the EU- SILC database to fill missing information on FADN database through a methodology of statistical matching. The work provides some indications on the level of tax burden and on some factors affecting it as well as on the degree of progressivity of the taxation of agricultural incomes. The results suggest that the level of tax burden is not very much affected by the amount of income actually produced. Indeed, the taxation of agricultural incomes seems paradoxically to have a regressive effect favouring farm families in which farming accounts for the large part of family income.
关键词：income taxation;statistical matching;farm household income
