The presence of extensive housing subsidies characterises the current tax systems as inefficient. In this paper, we study whether inefficiency is the price to be paid to improve equity, by assessing the actual distributive impact of housing taxation on Italian households. We concentrate on the...

Since Canada is a very open economy, globalisation and increased foreign competition may entail significant long-run labour market and distributional implications. Indeed, with increased foreign competition and China’s accession to the World Trade Organisation (WTO) in 2001, Canada is facing...

The existing relation between the increase in public revenues and the establishment of effective anti-poverty programs is not always confirmed in the short term as studied by Filmer and al. (1998) and Gauthier (2007). With this observation and in a national and international context of poverty...

The presence of extensive housing subsidies characterises the current tax systems as inefficient. In this paper, we study whether inefficiency is the price to be paid to improve equity, by assessing the actual distributive impact of housing taxation on Italian households. We concentrate on the...

We provide an overview of microsimulation approaches for assessing the effects of policy on income distribution. We focus on the role of tax-benefit policies and review the concept of microsimulation and how it contributes to the analysis of income distribution in general and policy evaluation...

The empirical studies evaluating the effects of personal income taxation draw their conclusions from the use of the standard statistical and redistributive indexes. Nevertheless, the Economic theory has elaborated some precise axioms to equally apportion the burden of taxation among citizens: in...

ISTAT is involved in various EU projects with the objective of "supporting the Lisbon objectives, EU governance and the process of national policy coverage with the best EU-wide and national policy impact and evaluation analyses". Existing knowledge on policy impact analyses is approximate. The...