Autore
Boscolo, Stefano

Titolo
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-benefit system in Italy)
Periodico
Politica economica
Anno: 2022 - Fascicolo: 3 - Pagina iniziale: 377 - Pagina finale: 421

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. The IT-EXEMPT static microsimulation model is employed to compare a scenario that replicates the tax-benefit system as of 2019 with a scenario that incorporates the changes to PIT and Bonus IRPEF in the period 2020-2022 and simulates the introduction of the Assegno unico e universale. The comparison focuses above all on the results of the cost-of-inequality decomposition approach put forward by Duclos et al. (2003). The classical horizontal inequity effect is broken down by population groups. The analysis shows a generalised reduction of horizontal inequity following the legislative changes. The categories that benefit most are high-income individuals, graduates, individuals whose household income is made up primarily of self-employment income or retirement income, individuals belonging to households without children, and those with four or more children among individuals with children.



SICI: 1120-9496(2022)3<377:LTDEID>2.0.ZU;2-Y
Testo completo: https://www.rivisteweb.it/download/article/10.1429/107015
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1429/107015

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