We study the distributive effects of the recent introduction of a new tax credit for employees, better known as the “80 euro bonus”, in Italy’s personal income tax system. The paper also discusses the ensuing consistency problems in the overall structure of the tax. Conducted with the use of tax-benefit microsimulation models, the analysis studies the distributive effects of the credit both on taxpayers and on households.
Il "Bonus" degli 80 euro: caratteristiche ed effetti redistributivi / Baldini, Massimo; Giarda, Elena; Olivieri, Arianna; Pellegrino, Simone; Zanardi, Alberto. - In: RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE. - ISSN 0035-6131. - LXXIV:1(2015), pp. 3-22.
Il "Bonus" degli 80 euro: caratteristiche ed effetti redistributivi
Baldini, Massimo;Pellegrino, Simone;
2015
Abstract
We study the distributive effects of the recent introduction of a new tax credit for employees, better known as the “80 euro bonus”, in Italy’s personal income tax system. The paper also discusses the ensuing consistency problems in the overall structure of the tax. Conducted with the use of tax-benefit microsimulation models, the analysis studies the distributive effects of the credit both on taxpayers and on households.
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