Since the 1970s, Italians have experienced considerable demographic changes: a sharp fall in the birth rate with a contemporaneous ageing of the population, and more residents aged 65 years and over than under the age of 20. These changes are due not only to a change in cultural attitude: they...

This paper compares the treatment of the family in the eleven Euro Countries and U.K. tax systems. For the sake of simplicity families with only one earner are considered. In the first section we survey the main features of the current systems in the twelve Countries to take account of marriage...

In this paper we analyze the new personal income tax 1998 reform (IRPEF). We consider the effects that the reform has with respect to households with children where income earners are employees. The first part of the paper analyzes how income available after taxation changes due to the reform,...

The presence of extensive housing subsidies characterises the current tax systems as inefficient. In this paper, we study whether inefficiency is the price to be paid to improve equity, by assessing the actual distributive impact of housing taxation on Italian households. We concentrate on the...

In this paper we aim to discuss the strengths and weaknesses of the fiscal consolidation package adopted recently by the Italian Government in order to achieve a balanced budget by 2013. Revenues are forecasted to increase by more than 3.3 GDP percentage points; these stem mostly from indirect...