A redistributive analysis of IRPEF using fiscal microdata

Author/s Paolo Di Caro
Publishing Year 2017 Issue 2017/1 Language Italian
Pages 25 P. 35-59 File size 307 KB
DOI 10.3280/EP2017-001002
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This paper presents evidence on the distributive role of IRPEF, by using administrative microdata for the fiscal year 2014 elaborated at the Italian Ministry of Economy and Finance (Tax File IRPEF). The following results are obtained. The new contents of the dataset are described. Empirical evidence is provided on the IRPEF’s redistributive role also for particular income categories. The distributive effects of tax credits are reported. It is also found that the tax credit "Bonus 80 euro" produced positive effects on the vertical distribution of income, but it had negative consequences on reranking. Specific findings are obtained for the territorial dimension of IRPEF. In conclusion, results are summarized and policy suggestions are proposed.

Keywords: Italia PIT, microdata, reditribution, 80 euro bonus

Jel codes: JEL: D31, H23, H24

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Paolo Di Caro, Analisi distributiva dell’IRPEF utilizzando i microdati di fonte fiscale in "ECONOMIA PUBBLICA " 1/2017, pp 35-59, DOI: 10.3280/EP2017-001002