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Basis der nationalen Merhwertsteuerbemessungsgrundlage vorgestellt. Bei der Quantifizierung werden Frankreich, Italien …
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and impute a labour compensation to self-employed workers for international comparisons. Profit shares in France, Germany … evidence presented in this paper for France and Italy. It is only for the United States that we can confirm such an increase. …
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This work reconstructs novel series on income distribution in Italy combining survey data, tax data and National Accounts both at the national and regional levels, and it analyzes the overall progressivity of the tax system. Our new Distributional National Accounts allow to correct for...
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