The potential implications of using the family as opposed to the individual as the unit of taxation are not clear. This applies both to work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform of Italian income taxation both on labour supply...

The Italian Budget Law for the year 2008 introduces a business tax reform, which is inspired to an analogous reform established in Germany in the same year, with the aim of making the corporate taxation system more attractive for capital flows and capable of enhancing firms’ investment...