This paper shows how machine learning (ML) methods can be used to improve the
effectiveness of public schemes and inform policy decisions. Focusing on a massive tax …

The structure of the Italian personal income tax has undergone several important changes
since its introduction in 1974, following a path similar to those in other advanced economies …

Purpose The earned income tax credit–so-called “monthly 80 euros bonus”–introduced in
Italy in 2014, has been characterized by a rapid phase-out area for budget-constraints …

Il saggio ripercorre le tappe fondamentali dell'imposta personale e progressiva sul reddito
(IRPEF) dalla sua istituzione nel 1974 fino ad oggi. Si evidenziano i principali cambiamenti …

In recent years several sources of income have been excluded from the Italian Personal
Income Tax (PIT) base and subject to alternative proportional systems or totally exempt from …

The earned income tax credit-so-called ’ monthly e80 bonus’-introduced in Italy in
2014, has been characterized by a rapid phase-out area for budget-constraints reasons …

Abstract Machine Learning (ML) can be a powerful tool to inform policy decisions. Those
who are treated under a programme might have different propensities to put into practice the …

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 presents a reform of the structure of the Italian personal income tax (IRPEF)
which combines a plurality of objectives: simplifying the tax and smoothing the curves of the …

This paper deals with the erosion of the personal income tax (PIT) base, a wellknown
phenomenon that is undermining the redistributive features of the Italian tax system. Several …