De Vincenti, Claudio; PALADINI, Ruggero - In: Rivista Italiana degli Economisti 14 (2009) 1, pp. 7-46
IRPEF - the Italian personal income tax - is the leading tax in terms of share of total government revenue in Italy. After a decade of reforms, the tax-benefit structure still exhibits several critical issues that need to be addressed. The paper presents a tax-benefit design proposal for Italy...