THE UNIQUE AND UNIVERSAL FAMILY ALLOWANCE AND THE REVISION OF PERSONAL INCOME TAX IN ITALY: AN EQUITY AND EFFICIENCY ANALYSIS FOR EMPLOYEES

被引：0

作者：

De Rosa, Dalila ^{[1
]}

Di Caprera, Gloria ^{[1
]}

Figari, Francesco ^{[2
,3
]}

Fiorio, Carlo ^{[4
]}

Manzo, Marco ^{[1
]}

Miola, Elena ^{[1
]}

Mongelli, Giorgio ^{[1
]}

Subrizi, Chiara ^{[1
]}

机构：

[1] Minist Econ & Finanze, Dipartimento Finanze, Direz Studi & Ric Econ Fiscali, Via Normanni 5, I-00184 Rome, Italy

[2] Univ Piemonte Orientale, Dept Econ & Business Studies, Via Ettore Perrone 18, I-28100 Novara, Italy

[3] CeRP Collegio Carlo Alberto, Piazza Vincenzo Arbarello 8, I-10122 Turin, Italy

[4] Univ Milan, Dept Econ Management & Quantitat Methods, Via Conservatorio 7, I-20122 Milan, Italy

来源：

POLITICA ECONOMICA | 2022年 / 38卷 / 03期

关键词：

family allowance; redistributive effects; female labour supply; microsimulation; LABOR; SYSTEM; WORK;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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 in-troduced a new family allowance (& DLANGBRAC;Assegno Unico e Universale - AUU & drangbrac;) for households with children under 21 years of age. This work aims to show the specific and joint effect of the two interventions in terms of equity and efficiency, focusing on labour supply of women by using the new behavioural microsimulation model TAXBEN-DF (II), developed by the De-partment of Finance of the Italian Ministry of Economy and Finance. The results show ap-preciable redistributive effects, due to a progressive tax design of the new family allowance scheme. The analysis of the potential change in the labour supply of women shows that the AUU can lead to a negative variation for single women and a positive one for women in cou-ples. Conversely, the revision of PIT marginal rates, by favouring the middle-upper income classes, may induce a positive average change in the female labour supply for both single women and women in couples.

引用

页码：329 / 376

页数：48