L'ASSEGNO UNICO E UNIVERSALE E LA REVISIONE DELL'IRPEF NEL 2022: UN'ANALISI DI EQUITÀ ED EFFICIENZA PER LE FAMIGLIE DI LAVORATORI DIPENDENTI

Dalila De Rosa, Gloria Di Caprera, Francesco Figari, Carlo Fiorio, Marco Manzo, Elena Miola, Giorgio Mongelli, Chiara Subrizi

Risultato della ricerca: Contributo su rivistaArticolo in rivistapeer review

Abstract

In 2022, two measures were introduced that modified the Italian tax-benefit system: the first revised the structure of the personal income tax (PIT), while the second introduced a new family allowance («Assegno Unico e Universale - AUU») for households with children under 21 years of age. This work aims to show the specific and joint effect of the two interventions in terms of equity and efficiency, focusing on labour supply of women by using the new behavioural microsimulation model TAXBEN-DF (II), developed by the Department of Finance of the Italian Ministry of Economy and Finance. The results show appreciable redistributive effects, due to a progressive tax design of the new family allowance scheme. The analysis of the potential change in the labour supply of women shows that the AUU can lead to a negative variation for single women and a positive one for women in couples. Conversely, the revision of PIT marginal rates, by favouring the middle-upper income classes, may induce a positive average change in the female labour supply for both single women and women in couples.

Titolo tradotto del contributoTHE UNIQUE AND UNIVERSAL FAMILY ALLOWANCE AND THE REVISION OF PERSONAL INCOME TAX IN ITALY: AN EQUITY AND EFFICIENCY ANALYSIS FOR EMPLOYEES
Lingua originaleItalian
pagine (da-a)329-375
Numero di pagine47
RivistaPolitica Economica
Volume38
Numero di pubblicazione3
DOI
Stato di pubblicazionePubblicato - dic 2022

Keywords

  • family allowance
  • female labour supply
  • microsimulation
  • redistributive effects

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