Monteduro, Maria Teresa; Zanardi, Alberto - In: Giornale degli Economisti 64 (2005) 2-3, pp. 215-246
In recent years Regions and Municipalities in Italy have been assigned the power to apply local surtaxes on the personal income tax levied at national level. The aim of this paper is twofold. First, from a positive perspective, we measure the redistributive effects produced by the adoption of...