On the horizontal inequity effect of the erosion of the PIT base : the case of Italy
Year of publication: |
2021
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---|---|
Authors: | Boscolo, Stefano |
Published in: |
Politica economica, journal of economic policy. - Bologna : Società Editrice il Mulino, ISSN 1120-9496, ZDB-ID 2813043-1. - Vol. 37.2021, 1, p. 43-81
|
Subject: | classical horizontal inequity | comprehensive income tax | redistribution | microsimulation | IT-EXEMPT | Italien | Italy | Umverteilung | Redistribution | Einkommensteuer | Income tax | Einkommensverteilung | Income distribution | Steuerinzidenz | Tax incidence | Steuergerechtigkeit | Tax fairness |
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