Italian personal income tax reform,inequality and Welfare:IRE redistributive effects - 2004

Felice Russo Full Version (PDF)
(Quaderni del Dipartimento di Scienze Economiche e Matematico-Statistiche dell'Università del Salento - Collana di Economia, 64/30 / 2004)

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This paper presents some methods to redistribute the gains(or losses)of a tax reform and a procedure to identify the value judgements according to the tax reform outcome.They are useful to analyse the original proposal of personal income tax(IRPEF)reform presented in Italy by the current Executive on 21 December 2001.The principal outcome will show that'the redistribution continues to go from the richer group to the pooper,but with a reduction of intensity.'

Table of Contents


Introduction     PDF
Felice Russo 2-3

A progressive income tax schedule: theoretical results     PDF
Felice Russo 3-10

Empirical evidence: first results     PDF
Felice Russo 10-22

Non-progression neutral tax cut: conclusive remarks     PDF
Felice Russo 22-27

Bibliography     PDF
27-29

Appendix     PDF
30-33


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