The past decade of austerity measures has severely hit Public Healthcare provision in Italy, entailing significant reductions in per-capita expenditure, particularly in Regions put under ‘Healthcare Budget Recovery Plans', mostly in the South of the country. Building on data on individuals...

In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditures. Tax credits produce two effects on taxpayers' disposable income. On the one hand, they benefit taxpayers at all income levels by reducing their net tax liability; on the other hand, they...