Chiuri, Maria Concetta; Longobardi, Ernesto - Dipartimento di Scienze Economiche, Facoltà di Economia - 2002
This paper adopts a "piece-meal" approach to empirically identify, on a sample of Italian households, a collective model where both nonparticipation and non-convex budget sets are allowed for. Two tax reforms, i.e. the 2002 tax changes recently introduced in Italy and a revenue neutral linear...