We study the distribution of housing wealth in Italy using data from a sample survey (the survey on household income and wealth) and from administrative records regarding real estate owners held by the Italian Department of the Treasury. Our results show that owners with either a low or a high...

We study the distribution of housing wealth in Italy using data from a sample survey (the survey on household income and wealth) and from administrative records regarding real estate owners held by the Italian Department of the Treasury. Our results show that owners with either a low or a high...

The paper explores the differences between IRAP (the Regional Tax on Productive Activities) and CBIT (the Comprehensive Business Income Tax), which approximately corresponds to allow the deduction of labor cost from the taxable base of IRAP. By developing a DSGE model that ncorporates business...

Visco's reform on capital income taxation has been aimed at introducing a higher degree of fiscal neutrality in the Italian tax system. This paper provides an analysis of the impact of this reform and a critical appraisal of the evolution of the present regime towards the full neutrality. In...

This study addresses the issue of the sensitivity of female labour supply with respect to the adopted functional specifications. Italian and British data drawn from Bank of Italy and Family Expenditure Surveys have been used, and estimation of labour supply has concerned both married and...

In recent years Regions and Municipalities in Italy have been assigned the power to apply local surtaxes on the personal income tax levied at national level. The aim of this paper is twofold. First, from a positive perspective, we measure the redistributive effects produced by the adoption of...