Autore
Rancan, Andrea

Titolo
Una formalizzazione per le imposte sul reddito
Periodico
Economia politica
Anno: 1997 - Volume: 14 - Fascicolo: 3 - Pagina iniziale: 439 - Pagina finale: 459

Here we propose a formalization of personal income taxes using the mathematical measure theory and the Lebesgue integral. We sbow how such mathematical instruments adapt themselves to our problem in a natural way and how they put in evidence the constitutive elements of direct taxation. By the interpretation of the properties of such above said mathematical instruments we obtain the characteristics of income taxes. Among the possible applications, we sbow a study on redistributive effects of taxation and a way to consider the fiscal drag. Finally we make a simulation of 1996 IRPEF and a calculation of the income concentration.



SICI: 1120-2890(1997)14:3<439:UFPLIS>2.0.ZU;2-X
Testo completo: http://www.mulino.it/ws/rwDirectDownload.php?doi=10.1428/1854
Testo completo alternativo: http://www.mulino.it/rivisteweb/scheda_articolo.php?id_articolo=1854

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