The growth in top incomes occurring in most Oecd countries as from the closing decades of the 20th century is by now well documented, while hard thinking in terms of evaluating the phenomenon appears overdue. Prompted by Franzini Ricchi e poveri. L’Italia e le disuguaglianze (in)accettabili...

IRPEF - the Italian personal income tax - is the leading tax in terms of share of total government revenue in Italy. After a decade of reforms, the tax-benefit structure still exhibits several critical issues that need to be addressed. The paper presents a tax-benefit design proposal for Italy...

Mirrlees essay on optimal taxation has been a path breaking work, improving on the old theory of Edgeworth and Pigou. In this paper it is shown how it was possible to resume the old problem of progressivity, and in particular of the structure of the marginal rates. The problem of progressivity...