This thesis, made up of three chapters, deals with the erosion of the Italian personal income tax (PIT) base and its redistributive consequences, a highly debated phenomenon that is considered as the main responsible for the increased level of vertical and horizontal inequities of the present tax system. The erosion of the PIT base consists of the gradual exclusion from progressive taxation of several income components and their subsequent subjection to proportional taxes or exemption from taxation. At the time of writing, the Italian tax system is characterised by the following exemptions from progressivity: i) rental income from residential properties and shops can be subject to a proportional tax – known as the cedolare secca; ii) cadastral income from properties kept available and located in a different municipality from the one of the main residence is exempt from taxation; iii) self-employed workers can opt for a more favourable tax regime on income from self-employment – know as the regime forfetario; iv) as for employment income, productivity bonuses paid to private-sector workers are taxed proportionally at a fixed rate, while goods and services provided by the company welfare schemes are entirely tax-free; v) capital income and gains are subject to proportional withholding taxes since the introduction of the PIT – known as the Imposta sul reddito delle persone fisiche – in 1974. Despite being recognised as a crucial element that contributes to the weakening of the progressivity of the Italian tax system, the erosion of the PIT base is a subject that has been little explored in quantitative research. Its existence and relevance for the academic community has led some to advocate for a profound revision of the system of personal taxation. At the same time, the erosion of the PIT base can be framed in the broader context of the contribution of overall taxes and benefits in reducing inequality. The importance of a better understanding of the role played by each instrument in the redistribution of income acquires a renewed interest considering the vast attention paid during the first part of the eighteenth parliamentary term to flat-rate tax proposals with marked reduction in the redistributive effect. Regarding the methodology of analysis, this thesis makes extensive use of tax-benefit microsimulation techniques for the simulation of the existing legislation and alternative policy scenarios. Furthermore, several decomposition methodologies of the redistributive effect of a tax-benefit system are employed both for the study of classical horizontal inequity and for the analysis of the contribution of taxes and benefits to income redistribution. A summary of the chapters’ contents is provided in what follows. The first chapter offers evidence on the loss of progressivity and redistributive power that the erosion of the PIT base has entailed, with further emphasis on the distribution of fiscal benefits and burdens by income groups. The second chapter focuses on the contribution of tax-benefit instruments to redistribution, both at the national and macro-regional level. A specific focus is devoted to the extent to which proportional taxes, social insurance contributions, and tax-free cash benefits determine the redistribution of income. Finally, the third chapter tests whether the erosion of the PIT base has increased the level of horizontal inequity of the personal income tax system, as well as provide evidence on the extent of horizontal inequity if a flat-rate personal income tax were to be adopted in the Italian context.

La presente tesi, composta da tre capitoli, tratta dell’erosione della base imponibile dell’Imposta sul reddito delle persone fisiche (Irpef) e delle sue conseguenze redistributive, un fenomeno altamente dibattuto e considerato essere tra i principali responsabili dell’accresciuto livello di iniquità verticali e orizzontali del sistema fiscale corrente. L’erosione della base imponibile dell’Irpef consiste nella graduale esclusione di diverse componenti di reddito dalla tassazione progressiva e il contestuale assoggettamento di queste fonti a tassazione proporzionale o la completa esenzione da imposizione. Al momento in cui si scrive, il sistema fiscale italiano è caratterizzato dalle seguenti esenzioni dalla progressività: i) gli affitti degli immobili locati ad uso abitativo e dei negozi e botteghe possono essere assoggettati ad un’imposta proporzionale – la c.d. cedolare secca; ii) il reddito catastale degli immobili tenuti a disposizione è esente da imposizione; iii) le persone fisiche esercenti attività d’impresa, arti e professioni possono optare per un regime di favore sui ricavi o compensi percepiti – il c.d. regime forfetario; iv) i premi di produttività sono tassati in misura proporzionale, mentre i beni e servizi offerti dagli schemi di welfare aziendale non prevedono il pagamento di imposte; v) i proventi dei redditi da capitale sono assoggettati ad un’imposta proporzionale con ritenuta alla fonte sin dall’introduzione dell’Irpef nel 1974. Pur essendo riconosciuto come uno degli elementi cruciali che contribuiscono all’affievolimento della progressività del sistema fiscale, l’erosione della base imponibile dell’Irpef è un argomento che ha ricevuto scarsa attenzione nella ricerca quantitativa. La sua esistenza e rilevanza per la comunità accademica ha portato alcuni a sostenere la necessità di una profonda revisione del sistema di tassazione personale del reddito. Allo stesso tempo, l’erosione della base imponibile dell’Irpef può essere inquadrata nel più ampio contesto del contributo delle tasse e dei trasferimenti complessivi alla riduzione della disuguaglianza. L’importanza per una migliore comprensione del ruolo svolto da ciascun strumento fiscale nella redistribuzione del reddito acquisisce un interesse rilevante considerata la vasta attenzione che le proposte di flat tax, caratterizzate da una drastica riduzione dell’effetto redistributivo, hanno ricevuto nella prima metà della diciottesima legislatura. Per quanto concerne la metodologia di analisi, la presente tesi si basa sull’utilizzo di tecniche di microsimulazione statica della legislazione vigente e di scenari di policy alternativi. Inoltre, diverse scomposizioni dell’effetto redistributivo di un sistema tax-benefit vengono impiegate sia per lo studio dell’iniquità orizzontale intesa in senso classico che per l’analisi del contributo delle tasse e dei trasferimenti alla redistribuzione del reddito. Un breve sommario dei contenuti di ciascun capitolo è fornito nel seguito. Il primo capitolo offre delle evidenze sulla perdita di progressività e capacità redistributiva che l’erosione della base imponibile dell’Irpef ha comportato, con enfasi soprattutto sulla distribuzione dei benefici e oneri fiscali per gruppi di reddito. Il secondo capitolo si concentra sul contributo degli strumenti tax-benefit alla redistribuzione, sia a livello nazionale che a livello macroregionale. Un focus specifico è dedicato alla misura in cui imposte proporzionali, contributi sociali e trasferimenti in denaro determinano la redistribuzione del reddito. Il terzo e ultimo capitolo esamina se l’erosione della base imponibile dell’Irpef ha accresciuto l'iniquità orizzontale del sistema di tassazione personale del reddito, oltre a fornire delle evidenze sul livello di iniquità orizzontale qualora un sistema di tassazione ad aliquota piatta fosse introdotto nel contesto italiano.

Sull’effetto redistributivo dell’erosione della base imponibile dell’imposta personale sul reddito: Il caso dell’Italia / Stefano Boscolo , 2021 Mar 22. 33. ciclo, Anno Accademico 2019/2020.

Sull’effetto redistributivo dell’erosione della base imponibile dell’imposta personale sul reddito: Il caso dell’Italia

BOSCOLO, STEFANO
2021

Abstract

This thesis, made up of three chapters, deals with the erosion of the Italian personal income tax (PIT) base and its redistributive consequences, a highly debated phenomenon that is considered as the main responsible for the increased level of vertical and horizontal inequities of the present tax system. The erosion of the PIT base consists of the gradual exclusion from progressive taxation of several income components and their subsequent subjection to proportional taxes or exemption from taxation. At the time of writing, the Italian tax system is characterised by the following exemptions from progressivity: i) rental income from residential properties and shops can be subject to a proportional tax – known as the cedolare secca; ii) cadastral income from properties kept available and located in a different municipality from the one of the main residence is exempt from taxation; iii) self-employed workers can opt for a more favourable tax regime on income from self-employment – know as the regime forfetario; iv) as for employment income, productivity bonuses paid to private-sector workers are taxed proportionally at a fixed rate, while goods and services provided by the company welfare schemes are entirely tax-free; v) capital income and gains are subject to proportional withholding taxes since the introduction of the PIT – known as the Imposta sul reddito delle persone fisiche – in 1974. Despite being recognised as a crucial element that contributes to the weakening of the progressivity of the Italian tax system, the erosion of the PIT base is a subject that has been little explored in quantitative research. Its existence and relevance for the academic community has led some to advocate for a profound revision of the system of personal taxation. At the same time, the erosion of the PIT base can be framed in the broader context of the contribution of overall taxes and benefits in reducing inequality. The importance of a better understanding of the role played by each instrument in the redistribution of income acquires a renewed interest considering the vast attention paid during the first part of the eighteenth parliamentary term to flat-rate tax proposals with marked reduction in the redistributive effect. Regarding the methodology of analysis, this thesis makes extensive use of tax-benefit microsimulation techniques for the simulation of the existing legislation and alternative policy scenarios. Furthermore, several decomposition methodologies of the redistributive effect of a tax-benefit system are employed both for the study of classical horizontal inequity and for the analysis of the contribution of taxes and benefits to income redistribution. A summary of the chapters’ contents is provided in what follows. The first chapter offers evidence on the loss of progressivity and redistributive power that the erosion of the PIT base has entailed, with further emphasis on the distribution of fiscal benefits and burdens by income groups. The second chapter focuses on the contribution of tax-benefit instruments to redistribution, both at the national and macro-regional level. A specific focus is devoted to the extent to which proportional taxes, social insurance contributions, and tax-free cash benefits determine the redistribution of income. Finally, the third chapter tests whether the erosion of the PIT base has increased the level of horizontal inequity of the personal income tax system, as well as provide evidence on the extent of horizontal inequity if a flat-rate personal income tax were to be adopted in the Italian context.
On the redistributive effect of the erosion of the PIT base: The case of Italy
22-mar-2021
BALDINI, Massimo
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