The income tax systems of most countries entail a favourable treatment of homeownership,
compared to rental‐occupied housing. Such 'homeownership bias' and its consequences for …

We analyze the Italian personal income tax (PIT) in the light of the different tools available to
the government to achieve income redistribution. We focus in particular on three …

The rise of wealth inequalities between and within nations is sustaining the request of
reforming personal income taxes in many countries. A complete evaluation of the …

Imputed rental income of homeowners is tax exempt in most countries, despite the long-
standing arguments recommending its inclusion in the tax base, on both equity and …

This study estimates the possible tax-revenue and distributive effects deriving from the
revaluation of the real estate values on which property taxation is based. In many European …

We discuss the strengths and weaknesses of the fiscal consolidation package adopted by
Italy in 2011. Estimated at 3.3% of GDP, the tax measures were introduced to reduce public …

Nel 2018 il PIL-a prezzi costanti-cresce dello 0, 9% ma nel confronto europeo l'economia
italiana evidenzia un sensibile ritardo nella ripresa: il tasso di crescita dell'Italia rimane il più …

This paper studies the redistributive capacity of the Italian personal income tax by using
individual tax files. We propose and apply a modified version of the decomposition of the …

Tarkastelemme tässä muistiossa asumisen verotusta ja siihen liittyvää tutkimuskirjallisuutta.
Esittelemme, millä tavalla asumisen verotus ohjaa kotitalouksien käyttäytymistä ja …

In this paper, we provide an estimate of the impact of money laundering on residential house
market prices. The housing market is commonly exploited by criminal organizations to clean …