Personal Income Tax Theory, Equity and Incentives: Some Comments and Extensions
University of Florence - Department of Economics and Management
April 1, 2009
Rivista Italiana degli Economisti, Vol. 1, April 2009
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, H24Accepted Paper Series
Date posted: December 18, 2009
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