of personal income tax (IRPEF). Using BIMic, the static microsimulation model of the Bank of Italy, the analysis shows … personal income tax - also contribute to reducing the monetary disincentives to the supply of labour both at the extensive …

by the need to fight against tax evasion and avoidance, or by the need to maintain a balanced distribution of taxation …

budget management as well as private economy both of a municipality and of its resident population (RP). Since NRP has a … funding local public expenditure in terms of both current and future taxation. In funding local bodies the central government … may opt for charging residents with a heavier burden of taxation than NRP (i.e., by partly replacing transfers with a …