Abstract During the 2010–2019 decade, consumption taxes have risen in the vast majority of
the EU Member States as a result of austerity measures, tax shifts as well as taxing transport …

We analyze the Italian personal income tax (PIT) in the light of the different tools available to
the government to achieve income redistribution. We focus in particular on three …

The rise of wealth inequalities between and within nations is sustaining the request of
reforming personal income taxes in many countries. A complete evaluation of the …

Families with children receive support from the tax-benefit system to a different extent across
countries. In Spain, child poverty remains high as compared to other EU countries, possibly …

When the Norwegian center-left government asked us to evaluate their tax redistributional
efforts during their time in office (2005-2013), we faced a literature that offers a number of …

Il saggio ripercorre le tappe fondamentali dell'imposta personale e progressiva sul reddito
(IRPEF) dalla sua istituzione nel 1974 fino ad oggi. Si evidenziano i principali cambiamenti …

This study examines how changes in the rate structure, deductions, and tax credits for
personal income tax affect the inequality of posttax income, using micro data on Japanese …

The relationship between democracy, inequality, and redistribution has inspired extensive
research, but consensus is still elusive. In order to contribute to this discussion, the author …

In recent years several sources of income have been excluded from the Italian Personal
Income Tax (PIT) base and subject to alternative proportional systems or totally exempt from …

The paper estimates the consequences for tax revenue and income distribution of the
removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during …