Marino, Maria Rosaria; Rapallini, Chiara - Banca d'Italia - 2003
The paper provides an evaluation of the redistribution effects stemming from the changes to the personal income tax … welfare effects, the results of the analysis are controversial. The net income distribution in 2001 dominates in Lorenz sense … show that all one-earner and two-earner households in the lowest part of the income distribution have benefited from the …