Pellegrino, Simone; Turati, Gilberto - In: Giornale degli Economisti 70 (2011) 1, pp. 123-154
In this paper we study whether an IRPEF reform aimed at reducing the tax burden on labour income - via the enlargement of the tax base due to the inclusion of imputed rent for owner-occupied dwellings - can achieve a political majority. We use a micro-simulation model designed precisely to...