In questo articolo studiamo gli effetti economici, dal punto di vista redistributivo, della
recente introduzione del credito d'imposta in sede di imposta personale e progressiva sul …

One of the most significant trends in the evolution of global tax systems has been the rise
from relative obscurity of thin capitalisation rules, which are perceived as anti-avoidance …

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 shows that a Value Added Tax (VAT) with multiple tax rates in Italy is not the most
effective way to pursue redistributive aims. As the tax revenue of the Italian VAT is …

In this paper we propose a multi-objective evolutionary algorithm for supporting the
definition of a personal income tax reform. As a case study, we apply this methodology to the …

2008 Küresel Finans Krizi maliye politikası için önemli bir dönüm noktası olmuştur. Bu
krizden alınan dersler, maliye teorisine ve maliye politikasının uygulamasına gelecek …

This paper analyses the incidence of the Value Added Tax (VAT) on Italian households
income. To address this question, we developed a non-behavioural microsimulation model …

International institutions are recommending policies aimed at shifting the tax burden from
labour and business incomes to less growthdetrimental forms of taxation, such as …

In this paper we review the results in the empirical literature on the effects of immovable
property taxation reforms occurred in Italy in the last decades. We preliminary resume the …

This paper develops a tax-benefit microsimulation model for the Italian economy to evaluate
the impact of fiscal policy measures on household income. The simulations are performed …