This paper discusses methodological principles for social evaluation of tax systems and tax reforms when concern is primarily turned to who gains and who loses. The discussion is followed by an empirical analysis based on Italian household data. Using a household microeconometric labor supply model we have simulated behavioral responses and welfare gains and losses for married couples resulting from replacing the Italian tax system as of 1993 by proportional taxation. Keywords: Labor supply, taxation, welfare gains and losses, social welfar
This paper employs a particular labor supply model to examine the welfare effects from replacing cur...
This paper investigates labor supply and redistributive effects of in-work benefits for Italian mar...
This paper investigates labor supply and redistributive effects of in-work benefits for Italian marr...
This paper discusses methodological principles for social evaluation of tax systems and tax reforms ...
This paper discusses methodological principles for social evaluation of tax systems and tax reforms ...
This paper employs a particular labor supply model to examine the welfare effects from replacing cur...
Authors own final version (peer reviewed). The original publication is available at www.springer.com...
The original publication is available at www.springer.comThis paper employs a microeconometric frame...
Authors own final version (peer reviewed). The original publication is available at www.springer.com...
A crucial issue in efficiency-equality evaluations of tax reforms resides in the possibility that th...
This paper employs a microeconometric framework to examine the labor supply responses and the welfar...
The original publication is available at www.springer.comThis paper employs a microeconometric frame...
This paper employs a particular labor supply model to examine the welfare effects from replacing cur...
This paper employs a particular labor supply model to examine the welfare effects from replacing cur...
This paper employs a microeconometric framework to examine the labor supply responses and the welfar...
This paper employs a particular labor supply model to examine the welfare effects from replacing cur...
This paper investigates labor supply and redistributive effects of in-work benefits for Italian mar...
This paper investigates labor supply and redistributive effects of in-work benefits for Italian marr...
This paper discusses methodological principles for social evaluation of tax systems and tax reforms ...
This paper discusses methodological principles for social evaluation of tax systems and tax reforms ...
This paper employs a particular labor supply model to examine the welfare effects from replacing cur...
Authors own final version (peer reviewed). The original publication is available at www.springer.com...
The original publication is available at www.springer.comThis paper employs a microeconometric frame...
Authors own final version (peer reviewed). The original publication is available at www.springer.com...
A crucial issue in efficiency-equality evaluations of tax reforms resides in the possibility that th...
This paper employs a microeconometric framework to examine the labor supply responses and the welfar...
The original publication is available at www.springer.comThis paper employs a microeconometric frame...
This paper employs a particular labor supply model to examine the welfare effects from replacing cur...
This paper employs a particular labor supply model to examine the welfare effects from replacing cur...
This paper employs a microeconometric framework to examine the labor supply responses and the welfar...
This paper employs a particular labor supply model to examine the welfare effects from replacing cur...
This paper investigates labor supply and redistributive effects of in-work benefits for Italian mar...
This paper investigates labor supply and redistributive effects of in-work benefits for Italian marr...