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On the use of the value added tax for redistributive purposes in Italy

Lanterna, Federica; Liberati, Paolo - In: Italian economic journal : official peer-reviewed … 10 (2024) 2, pp. 551-584

Persistent link: https://www.econbiz.de/10015080882

Note per una revisione des sistema tributario : Irpef, Iva e tributi locali

Liberati, Paolo - In: Argomenti : rivista di economia, cultura e ricerca sociale 17 (2020), pp. 13-47

Persistent link: https://www.econbiz.de/10012647945

Promemoria per una riforma fiscale : discussione e replica dell'autore

Ceriani, Vieri; Liberati, Paolo; Melis, Giuseppe; … - In: Politica economica, journal of economic policy 35 (2019) 3, pp. 395-442

Persistent link: https://www.econbiz.de/10012438245

Reforming energy excise duties : a possible balance between environmental and redistributive objectives

Lanterna, Federica - 2023

Persistent link: https://www.econbiz.de/10014320918

Did VAT change redistribute purchasing power in Italy?

Liberati, Paolo - Dipartimento di Economia e Diritto, Facoltà di Economia - 2000

This paper assesses the effects of the changes of the Value Added Tax (VAT) rates in Italy for the period 1988-1997, questioning their overall redistributive impact compared with an equal-revenue proportional tax rate. By using the theory of marginal tax reforms and the AWARETAX microsimulation...

Persistent link: https://www.econbiz.de/10009649928