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 …

4 податкового законодавства та порушення принципу інституційної конгруентності при
формуванні податкової політики в Україні;–підходи до удосконалення контролю за …

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 …

Objectives The paper evaluates the extent to which the government's policy to encourage
the purchase of voluntary health insurance (VHI) may have led to income-related horizontal …

In several countries, personal income tax permits tax credits for out-of-pocket healthcare
expenditure. Tax credits benefit taxpayers at all income levels by reducing their net tax …

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 …

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 …

In their seminal paper, Kakwani and Lambert (Eur J Polit Econ 14: 369–380, 1998) state
three Axioms an equitable tax system should respect. By proposing a measurement system …