Kakwani and Lambert (Eur J Polit Econ 14(2):369–380, <CitationRef CitationID="CR3">1998</CitationRef>) state three axioms which should be respected by an equitable tax system. Using the Atkinson–Plotnick–Kakwani re-ranking indexes of taxes, tax rates, and post-tax incomes, calculated with respect to the ranking of pre-tax income...</citationref>

<i> Il riconoscimento dei carichi di famiglia nell’IRPEF in Italia e in Europa: alcune proposte per l’Italia </i> (di Giacomo Boesso e Achille Vernizzi) - ABSTRACT: This paper compares the treatment of the family in the eleven Euro Countries and UK tax systems. For the sake of simplicity families...

In order to analyze the determinants of tax evasion, the existing literature on individual tax compliance typically takes a ‘prior-to-audit’ point of view. This paper focuses on a ‘post-audit, post-detection’—so far unexplored—framework, by investigating what happens after tax...

We discuss the strengths and weaknesses of the fiscal consolidation package adopted by Italy in 2011. Estimated at 3.3% of GDP, the tax measures were introduced to reduce public deficits without weakening the prospects of economic recovery or producing adverse redistributive outcomes. The tax...