Italy was the home of Vilfredo Pareto, and under his influence the debate about the shape of
the income and wealth distributions was very active nationwide during the first half of the …

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 …

We adopt and extend the new Zenga inequality curve to study the degree of progressivity as
well as the redistributive and re‐ranking effects of a personal income tax system. Moreover …

The Kakwani index computes the departure from proportionality of a progressive income tax
by measuring the difference between the concentration coefficient for tax liabilities and the …

Il lavoro illustra la struttura e le principali caratteristiche del modello di microsimulazione
costruito dall'IRPET (microReg) per l'analisi degli effetti distributivi delle politiche di bilancio …

In recent decades, substantial changes have been observed in the left and right tails of
income distributions in countries like the USA, Germany, the UK, and France. These …

In this paper we analyze whether Italian families, and especially those with children, would
benefit from a tax system defined on a family rather than an individual tax unit. This analysis …

The aim of this paper is to give a detailed description of TABEITA, the tax-benefit Micro
Simulation Model (MSM) developed and maintained at Econpubblica (Center for Research …

Abstract La Legge Finanziaria per il 2007 si pone l'obiettivo di realizzare una consistente
redistribuzione del reddito. In realtà le modifiche apportate all'IRPEF migliorano solo …

Abstract According to Kakwani and Lambert (1998), an equitable income tax should respect
three axioms related to each taxpayer's tax liability, average tax rate and post-tax income …