Abstract
The paper analyses Irpef evolution since the 70s up today. It can be proved that personal income tax is no more general rather it has become a progressive tax based only on particular income groups (namely, incomes from subordinate work, pensions). The explanation is based on: a) the comparison between fiscal and National Accounting data per institutional sector; b) the application of progressivity and redistibution indexes (Kakwani, Reynolds-Smolensky). The interpretation is consistent with the observed interventions to modify the Italian tax system and to reflect the conclusions reached to support dual income taxation.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
