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- W3090243273 abstract "This paper presents a reform of the structure of the Italian personal incometax (IRPEF) which combines a plurality of objectives: simplifying the tax and smoothing thecurves of the tax rates; increasing the transparency and comprehensibility of the tax for thetaxpayer; providing tax authorities with a tool that can be used for purposes of redistributionin a simple and effective way. A tax function radically different from the current one is proposed,moving from the progressivity by marginal tax rates/income brackets to a continuousaverage tax rate schedule. Specifically, the curve of the average tax rates is derived by imposingconstant elasticity of the after-tax income (residual income progression) for a large rangeof taxable incomes. The paper presents some tentative simulations of the effects of this reformon tax yield and redistribution based on tax returns data in 2018." @default.
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- W3090243273 date "2020-01-01" @default.
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- W3090243273 title "Per una riforma dell’IRPEF: la progressività continua dell’aliquota media (Towards a reform of the Italian personal income tax: The progressive average tax rate as a continuous function)" @default.
- W3090243273 doi "https://doi.org/10.1429/97788" @default.
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