Autori
Zanardi, Alberto
Pollastri, Corrado
Longobardi, Ernesto

Titolo
Per una riforma dell'IRPEF: la progressività continua dell'aliquota media (Towards a reform of the Italian personal income tax: The progressive average tax rate as a continuous function)
Periodico
Politica economica
Anno: 2020 - Fascicolo: 1 - Pagina iniziale: 141 - Pagina finale: 158

This paper presents a reform of the structure of the Italian personal incometax (IRPEF) which combines a plurality of objectives: simplifying the tax and smoothing thecurves of the tax rates; increasing the transparency and comprehensibility of the tax for thetaxpayer; providing tax authorities with a tool that can be used for purposes of redistributionin a simple and effective way. A tax function radically different from the current one is proposed,moving from the progressivity by marginal tax rates/income brackets to a continuousaverage tax rate schedule. Specifically, the curve of the average tax rates is derived by imposingconstant elasticity of the after-tax income (residual income progression) for a large rangeof taxable incomes. The paper presents some tentative simulations of the effects of this reformon tax yield and redistribution based on tax returns data in 2018.



SICI: 1120-9496(2020)1<141:PURDLP>2.0.ZU;2-Z
Testo completo: https://www.rivisteweb.it/download/article/10.1429/97788
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1429/97788

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