On the horizontal inequity effect of the erosion of the PIT base: The case of Italy

S Boscolo - Politica economica, 2021 - rivisteweb.it
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 …

'ineguale trattamento degli eguali: impatto delle recenti modifiche al sistema Tax-benefit in Italia

S Boscolo - CAPPAPERS, 2022 - iris.unimore.it
Questo articolo tratta dell'iniquita orizzontale del sistema tax-benefit in Italia e dell'impatto
congiunto delle recenti modifiche apportate al sistema di imposizione diretta e al sistema di …

L'assegno unico e universale e la revisione dell'IRPEF del 2022: un'analisi di equità ed efficienza per le famiglie di lavoratori dipendenti (the unique and universal …

D De Rosa, G Di Caprera, F Figari, C Fiorio… - Politica …, 2022 - rivisteweb.it
In 2022, two measures were introduced that modified the Italian tax-benefit system: the first
revised the structure of the personal income tax (PIT), while the second introduced a new …

L'ineguale trattamento degli eguali: impatto delle recenti modifiche al sistema tax-benefit in Italia (The unequal treatment of equals: impact of recent changes to the tax …

S Boscolo - Politica economica, 2022 - rivisteweb.it
This paper is about the horizontal inequity of the Italian tax-benefit system and the joint
impact of recent changes to the direct taxation system, family allowances and child benefits …

[PDF][PDF] On the horizontal inequity effect of the erosion of the PIT base: the case of Italy

S Boscolo - DEMB WORKING PAPER SERIES, 2020 - iris.unimore.it
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 …