The paper presents the main characteristics of BETAMOD, a static microsimulation model that reproduces the Italian personal income tax (IRPEF), as well as local income taxes, namely the regional and municipal additional income taxes, building on a detailed reconstruction of tax legislation. With...

Given the increased availability of survey income data, in this paper we analyse the pros and cons of alternative data sets for static tax-benefit microsimulation in Italy. We focus on all possible alternatives, namely using (a) SHIW or (b) IT-SILC data using a consistent net-to-gross...

Italy is the first country to have experimented with both accruals and retrospective capital gains along the lines suggested by Vickrey (1939) and Meade (1978). This paper describes the Italian experience highlighting its peculiar features and the lessons that can be learned by other countries...

Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...

The paper illustrates three different methods of achieving progressivity of the income tax. The first one is the traditional brackets system, with increasing tax rates in each bracket. The second one is the fixed tax allowance coupled with a flat rate. The third one is the method that the...

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...