Implications of using the family as opposed to the individual as the unit of taxation is not clear-cut - both in terms of work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform of the... more
Implications of using the family as opposed to the individual as the unit of taxation is not clear-cut - both in terms of work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform of the Italian income tax with respect to labour supply. In particular, we analyze potential labour supply effects of a shift from the current system of individual taxation to a system of family taxation that is based on French family splitting approach. The analysis is based on an econometric household labour supply model embedded in a tax-benefit model. Using data from the Bank of Italy Survey of Household Income and Wealth, our simulation results show relatively small effects on the total labour supply but a decrease in female labour supply.
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The purpose of the paper is to provide experimental evidence on the Tiebout efficiency-enhancing property in a decentralized system of public goods provision. Tiebout's (1956) model shows that if a sufficient number of local... more
The purpose of the paper is to provide experimental evidence on the Tiebout efficiency-enhancing property in a decentralized system of public goods provision. Tiebout's (1956) model shows that if a sufficient number of local communities exist to accommodate the ...
The paper provides an evaluation of the redistribution effects stemming from the changes to the personal income tax introduced in the last decade. The analysis confirms that between 1989 and 2001 the net average tax rate increased for all... more
The paper provides an evaluation of the redistribution effects stemming from the changes to the personal income tax introduced in the last decade. The analysis confirms that between 1989 and 2001 the net average tax rate increased for all taxpayers and, above all, for one-earner couples. The reason is twofold: a) the progressivity of the tax makes larger the burden on these households of changes in income brackets and tax rates; b) the absence of dependent relatives does not allow the compensation of higher taxes with increased tax ...
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In this paper we estimate a model of household consumption based on the collective approach developed by Chiappori. We test the collective rationality hypothesis and the respective bargaining power in the family ie whether the individual... more
In this paper we estimate a model of household consumption based on the collective approach developed by Chiappori. We test the collective rationality hypothesis and the respective bargaining power in the family ie whether the individual wage of each spou-se influences the sharing rule. The model is estimated using Ita-lian data from the Consumption Survey conducted by Istat in 1999.
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This paper analyses the role played by individual subjective well-being (SWB) in childbearing behavior. We use the German Socio Economic Panel (GSOEP) survey, which contains repeated information about SWB, childbearing events and,... more
This paper analyses the role played by individual subjective well-being (SWB) in childbearing behavior. We use the German Socio Economic Panel (GSOEP) survey, which contains repeated information about SWB, childbearing events and, importantly, also measures of respondents’ personality, to estimate the way SWB matters for having a(nother) child, con-trolling for personality traits (PTs). We find that SWB positively predicts childbearing for women and men, with the effect significant (and sizeable) for both genders only for the second child. Furthermore, we assure that – although PTs are a strong component of SWB variability – the effect of SWB on fertility is not determined by PTs.
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Abstract: This paper provides laboratory evidence on the efficiency-enhancing properties of the Tiebout model as a decentralized system of public goods provision. Tiebout (1956) shows that if a sufficient number of local communities exist... more
Abstract: This paper provides laboratory evidence on the efficiency-enhancing properties of the Tiebout model as a decentralized system of public goods provision. Tiebout (1956) shows that if a sufficient number of local communities exist to accommodate different types of preferences, individuals sort themselves in a way that provides an efficient allocation of public goods and taxes. Our experiment aims to disentangle the effect of voting participation and is composed of two treatments.
Intra-household allocation of resources can be defined in different ways and is crucial for defining welfare policies correctly; for instance, the comparison between different policies against children poverty or for supporting fertility... more
Intra-household allocation of resources can be defined in different ways and is crucial for defining welfare policies correctly; for instance, the comparison between different policies against children poverty or for supporting fertility and female labour supply is possible if the intra-household allocation of resources is known, both in terms of time use and flows of income.
Presentazione: While the Central Government is responsible for the European Stability and Growth Pact, internal coordination among different layers of government is crucial to comply with the European obligation. In this paper the Italian... more
Presentazione: While the Central Government is responsible for the European Stability and Growth Pact, internal coordination among different layers of government is crucial to comply with the European obligation. In this paper the Italian Domestic Stability Pact (DSP) on local authorities is evaluated in terms of its effects on the public sector borrowing requirement from 1999 to 2005. A new data base is used to verify yearly and for each local authority the respect of the Italian DSP.
Introdotto in Italia dal provvedimento collegato alla legge finanziaria per il 1999, il Patto di Stabilità Interno è un insieme di norme adottate dal Parlamento con l'obiettivo di coinvolgere gli Enti periferici nel raggiungimento degli... more
Introdotto in Italia dal provvedimento collegato alla legge finanziaria per il 1999, il Patto di Stabilità Interno è un insieme di norme adottate dal Parlamento con l'obiettivo di coinvolgere gli Enti periferici nel raggiungimento degli obiettivi di finanza pubblica che il paese ha assunto aderendo al Patto di Stabilità e Crescita.
Zusammenfassung: We exploit the introduction of sulfa drugs in 1937 to identify the impact of exposure to pneumonia in infancy on later life well-being and productivity in the United States. Using census data from 1980-2000, we find that... more
Zusammenfassung: We exploit the introduction of sulfa drugs in 1937 to identify the impact of exposure to pneumonia in infancy on later life well-being and productivity in the United States. Using census data from 1980-2000, we find that cohorts born after the introduction of sulfa experienced increases in schooling, income, and the probability of employment, and reductions in disability rates.
Abstract The possible implications of using the family as opposed to the individual as the unit of taxation are not clear. This applies both to work incentives and distributional outcomes. In this paper we evaluate the effects of a... more
Abstract The possible implications of using the family as opposed to the individual as the unit of taxation are not clear. This applies both to work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform for Italian income taxation with respect to labour supply. In particular, we analyze potential labour supply effects by considering a shift from the current system of individual taxation to a system of family taxation similar to the French family splitting approach.
Abstract In questo lavoro si vogliono verificare gli effetti distributivi di un'ipotetica riforma della tassazione familiare in Italia ispirata al modello francese d 'integrazione del reddito individuale e familiare. L'imposta personale... more
Abstract In questo lavoro si vogliono verificare gli effetti distributivi di un'ipotetica riforma della tassazione familiare in Italia ispirata al modello francese d 'integrazione del reddito individuale e familiare. L'imposta personale sul reddito delle persone fisiche può, infatti, essere applicata all'individuo o alla famiglia ma, in entrambi i casi, la progressività del tributo richiede di integrare in qualche misura tassazione individuale e familiare.
Abstract: The effects of personal income tax changes are usually analyzed by comparing the inequality of income distributions before and after the tax policy change on a fixed pretax income distribution. This constant-population... more
Abstract: The effects of personal income tax changes are usually analyzed by comparing the inequality of income distributions before and after the tax policy change on a fixed pretax income distribution. This constant-population methodology aims at isolating the" pure" redistributive effect of the tax legislation. On the basis of the OECD's 1987 analysis, this paper proposes a methodology to disentangle the pure effect of tax changes from the influence of other nontax factors when the pretax income distribution is not fixed.
Abstract. The aim of this paper is to discuss a grant proposal allocated to each young adult at the age of nineteen years old, as a tool to enhance equality of opportunity in Italy. Even if inequality of opportunity is a consequence of a... more
Abstract. The aim of this paper is to discuss a grant proposal allocated to each young adult at the age of nineteen years old, as a tool to enhance equality of opportunity in Italy. Even if inequality of opportunity is a consequence of a bundle of facts, mainly related with the family of origin, and a complete eradication of differences might be very difficult, the discussion on pros and cons of a grant accorded to Italian young people may point out the relevance of the “asset-welfare” in improving equality of opportunity in a ageing society.
Abstract The model takes into account the household production and self reported information is interpreted in relation with the sharing rule governing the bargaining process in the family. Considering that the theoretical framework... more
Abstract The model takes into account the household production and self reported information is interpreted in relation with the sharing rule governing the bargaining process in the family. Considering that the theoretical framework implies a wide concept of full income, which includes the allocation of time between the spouses, we used the self reported information on whole satisfaction in life.
Abstract The paper provides an evaluation of the redistribution effects stemming from the changes to the personal income tax introduced in the last decade. The analysis confirms that between 1989 and 2001 the net average tax rate... more
Abstract The paper provides an evaluation of the redistribution effects stemming from the changes to the personal income tax introduced in the last decade. The analysis confirms that between 1989 and 2001 the net average tax rate increased for all taxpayers and, above all, for one-earner couples.
Abstract In questo lavoro ci si interroga sul ruolo che gli strumenti derivati possono svolgere nella gestione del debito da parte degli enti locali e sui problemi sollevati dal ricorso a tali strumenti. In particolare, ci si chiede quale... more
Abstract In questo lavoro ci si interroga sul ruolo che gli strumenti derivati possono svolgere nella gestione del debito da parte degli enti locali e sui problemi sollevati dal ricorso a tali strumenti. In particolare, ci si chiede quale sia stata l‟ interazione tra il loro utilizzo, le modalità di contabilizzazione di queste operazioni nei bilanci pubblici ed il sistema di incentivi impliciti per gli amministratori locali nelle regole di disciplina fiscale cui sono soggetti per rispettare i vincoli europei.