type="main" xml:lang="en" <p>The percentage of part-time workers in Italy is very low compared with most European countries. In this paper we try to contribute to an explanation. We use data on the employees of a large Italian company operating in the service sector, and apply a particular...</p>

In this paper we present a critical survey of two "generations" of studies addressing the empirical computation of optimal income taxes. The first generation, from 1971 up to the late '90s, mainly consists of illustrative numerical exercises rather than of empirical applications. The optimal...

Automation and globalization have brought about a tremendous increase in productivity, but also accelerated job destruction, systemic risks, and greater income inequality. Current social policies may not be adequate for achieving the goals of redistributing the gains from automation and...

In this research we estimate a neoclassical household labor supply model for married individuals, incorporating the main elements of the tax system, using Italian microdata. We found that while the labor supply of women is rather elastic with respect to wages and income variation, men's labor...

Automation and globalization have brought about a tremendous increase in productivity, but also accelerated job destruction, systemic risks, and greater income inequality. Current social policies may not be adequate for achieving the goals of redistributing the gains from automation and...

A crucial issue in efficiency-equality evaluations of tax reforms resides in the possibility that the level as well as the distribution of welfare may change, where the household-specific measures of welfare capture the value of income as well as the value of leisure. A better-designed...