The growing domestic and international competition increases market uncertainty, hence the demand for more support from the welfare systems. However, welfare systems are supposed to restrain efficiency and to deteriorate public budget, hence to determine obstacles to European convergence. The...

The aim of this paper is the study of three reforms of the Italian personal income tax that have been implemented over the past six years. The analysis is carried out in three stages. In the first stage we study their distributive effects using a static microsimulation model. In the second stage...

We try to reconstruct the reform design of the personal income tax on the basis of the few pieces of information so far provided by the Government, paying a particular attention to the structure of the deduction which should decrease linearly with income, in the context of the ideal model of the...

This paper studies tax evasion and misreporting by comparing data from income tax files and a survey of household incomes, both relative to a medium-size Italian town. The novelty of our approach lies in the use of individual microdata, obtained by "exact matching" between the two data sources....

This paper simulates the effects of the recent economic crisis on income inequality and poverty in Italy. We impute changes in employment rates estimated from the Labour force survey on the Italian SILC sample. The resulting increase in unemployment benefits is simulated in detail, together with...