Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and … personal income tax schedule for 2023 and 2024 as part of broader tax reforms set forth in its Medium-Term Revenue Strategy …. This study examines the fiscal and distributional effects of the personal income tax changes, employing a newly-created tax …

redistribution has been increased; 2) the introduction of an earned income tax credit and the lowering of personal income taxes has …

We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes … bivariate non-linear functions of capital income and labour income. The methodology allows for the representation of the non … effects within a life-cycle optimization framework. Our simulations show that a tax shift made by cutting personal income tax …

-behavioral tax-benefit model for personal income tax (LOTTESkatt), a labor supply model (LOTTE-Arbeid), and a model for … distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three …