Abstract
This paper presents some methods to redistribute the gains (or losses) of a tax reform and a procedure to identify the value judgements according to the tax reform outcome. They are useful to analyse the original proposal of personal income tax (IRPEF) reform presented in Italy by the current Executive on 21 December 2001. The principal outcome will show that 'the redistribution continues to go from the richer group to the poorer, but with a reduction of intensity'.
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