Personal Income Tax Theory, Equity and Incentives: Some Comments and Extensions

Petretto, Alessandro

Abstract

Personal Income Tax Theory, Equity and Incentives: Some Comments and Extensions

Alessandro Petretto

University of Florence - Department of Economics and Management

April 1, 2009

Rivista Italiana degli Economisti, Vol. 1, April 2009

Abstract:
The paper provides a critical review of the three essays originally presented at the 49th Annual Conference of the SIE by U. Colombino, C. De Vincenti and R. Paladini, and E. Longobardi. The aim of this comment-essay is to further enlarge their theoretical perspective and their policy implications. The paper does some general considerations on the entire block of the three essays and emphasizes some specific remarks on each of them. Despite it can not reach, of course, any conclusive results, it singles out some meaningful lines for future research, also as far as the institutional Italian context is concerned.

Keywords: Optimal personal income tax, benefits and family allowances, equity and efficiency of taxation

JEL Classification: H21, H24

Accepted Paper Series

Date posted: December 18, 2009

Suggested Citation

Petretto, Alessandro, Personal Income Tax Theory, Equity and Incentives: Some Comments and Extensions (April 1, 2009). Rivista Italiana degli Economisti, Vol. 1, April 2009. Available at SSRN: http://ssrn.com/abstract=1525503

Contact Information

Alessandro Petretto (Contact Author)

University of Florence - Department of Economics and Management ( email )

Via delle Pandette, 9
Firenze, 50127
Italy