Family taxation and labour market participation incentives in Italy
Journal title ECONOMIA PUBBLICA
Author/s Arnstein Aassve, Maria Grazia Pazienza, Chiara Rapallini
Publishing Year 2012 Issue 2010/1-6
Language Italian Pages 29 P. 189-217 File size 1134 KB
DOI 10.3280/EP2010-001008
DOI is like a bar code for intellectual property: to have more infomation
click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
The potential implications of using the family as opposed to the individual as the unit of taxation are not clear. This applies both to work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform of Italian income taxation both on labour supply incentives and on redistribution of income between families with different composition and income levels. In particular, we analyze the potential effects of a shift from the current system of individual taxation to a system of family taxation similar to the French family-splitting approach by implementing a tax-benefit model. Based on data from the Bank of Italy Survey of Household Income and Wealth, our simulations show a reduction in the degree of progressivity and a disincentive for the labour supply of additional earners within the family.
Jel codes: H24, H31, J08, J16
- SELF‐REPORTED ECONOMIC CONDITION AND HOME PRODUCTION: INTRA‐HOUSEHOLD ALLOCATION IN ITALY Lucia Mangiavacchi, Chiara Rapallini, in Bulletin of Economic Research /2014 pp.279
DOI: 10.1111/j.1467-8586.2012.00446.x
Arnstein Aassve, Maria Grazia Pazienza, Chiara Rapallini, Family taxation and labour market participation incentives in Italy in "ECONOMIA PUBBLICA " 1-6/2010, pp 189-217, DOI: 10.3280/EP2010-001008