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La nozione di "capacità contributiva" : una prima indagine conoscitiva fra i cittadini romani
Leccisotti, Mario - In: Rivista di diritto finanziario e scienza delle finanze 53 (1994) 3, pp. 337-374
Persistent link: https://www.econbiz.de/10001171830
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Accounting for tax evasion profiles and tax expenditures in microsimulation modelling : the BETAMOD model for personal income taxes in Italy
Albarea, Andrea; Bernasconi, Michele; Di Novi, Cinzia; … - 2015
Persistent link: https://www.econbiz.de/10011628752
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Reference dependent preferences, hedonic adaptation and tax evasion : does the tax burden matter?
Bernasconi, Michele; Corazzini, Luca; Seri, Raffaello - In: Journal of economic psychology : research in economic … 40 (2014), pp. 103-118
Persistent link: https://www.econbiz.de/10010428223
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Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy
Albarea, Andrea - 2015
The paper presents the main characteristics of BETAMOD, a static microsimulation model that reproduces the Italian personal income tax (IRPEF), as well as local income taxes, namely the regional and municipal additional income taxes, building on a detailed reconstruction of tax legislation. With...
Persistent link: https://www.econbiz.de/10013019099