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We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an overlapping-generations computable general...
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pension benefit rule that is adopted. If this rule incorporates some implicit or explicit redistribution from healthy to … unhealthy individuals then the latter types are better off as a result of the pension system. In the absence of redistribution …
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