Autore: Baldini, Massimo
Titolo: Le politiche fiscali del Governo: il bonus per il lavoro dipendente e la riduzione del cuneo
Periodico: Politiche Sociali
Anno: 2014 - Volume: 2 - Fascicolo: 2 - Pagina iniziale: 283 - Pagina finale: 288

The aim of this note is to discuss the main changes in the Italian tax system recently introduced by the new government led by Matteo Renzi. We focus in particular on a new tax credit reserved to dependent workers, and put this reform in the context of the debate about the decline of the Italian economy and the reduction of the tax wedge on wages. Finally, the paper considers the impact of the new credit and the related shift of the personal income tax towards the «negative income tax» model.




SICI: 2284-2098(2014)2:2<283:LPFDGI>2.0.ZU;2-Q
Testo completo: http://www.rivisteweb.it/download/article/10.7389/77345
Testo completo alternativo: http://www.rivisteweb.it/doi/10.7389/77345

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