BazEkon - Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie

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Autor
Blangiardo Gian Carlo (Università degli Studi di Milano-Bicocca, Italy), Vernizzi Achille (Università degli Studi di Milano, Italy)
Tytuł
Demographic Trends and Personal Income Tax in Italy in the Context of Raising Children
Trendy demograficzne a system podatkowy we Włoszech w kontekście wychowywania dzieci
Źródło
Śląski Przegląd Statystyczny, 2013, nr 11 (17), s. 49-67, tab., bibliogr. 16 poz.
Silesian Statistical Review
Słowa kluczowe
Struktura urodzeń, Podatek dochodowy od osób fizycznych, Demografia, System podatkowy
Structure of births, Individual income tax, Demography, Tax system
Uwagi
streszcz., summ.
Kraj/Region
Włochy
Italy
Abstrakt
Od 1970 r. Włosi doświadczają znaczących zmian demograficznych: silnego spadku urodzeń przy jednoczesnym starzeniu się społeczeństwa. Zmiany powodowane są czynnikami kulturowymi, a także trudnościami ekonomicznymi. Istniejący system podatkowy nie sprzyja wysiłkom tych rodzin, które wychowują dzieci. Zostało to wykazane zarówno przez analizę kosztów uwzględnianych przez system podatkowy, jak i przez analizę trzech aksjomatów Kakwaniego i Lamberta, które powinny być spełnione przez sprawiedliwy system podatkowy.(abstrakt oryginalny)

Since the 1970s, Italians have experienced considerable demographic changes: a sharp fall in the birth rate with a contemporaneous ageing of the population, and more residents aged 65 years and over than under the age of 20. These changes are due not only to a change in cultural attitude: they depend also on the economic difficulties Italian families face when increasing their family size. At the same time, we have to observe that in Italy, the personal tax system does not recognise, as it should, the social and economic efforts families undertake in their role of bringing up children and increasing human capital. This is verified by looking at both the implicit costs recognised by the personal tax system, and the violations of three axioms, which according to Kakwani and Lambert [1998], a fair tax system should respect. The Italian tax system recognises rather low implicit costs to income earners when they have to take care of children: moreover these implicit costs are an inverse function of taxable income and become irrelevant for middle level incomes. With reference to Kakwani and Lambert's axioms, the overwhelming majority of violations are made against families with children.(original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Bibliografia
Pokaż
  1. Bank of Italy, Household income and wealth in 2010, supplements to the "Statistical Bulletin", 2012, XXII (New Series), No. 6.
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  4. CEI-Comitato per il Progetto Culturale, Il Cambiamento demografico, Laterza, Bari 2011.
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  8. Fornari P.L., Un paradigma oikonomico per l'economia. Ripensare la disciplina a partire dalla famiglia e dalla sussidiarietà, [in:] M. Sirimarco, M.C. Ivaldi (eds.), Casa borgo stato. Intorno alla sussidiarietà, Edizioni Nuova Cultura, Roma 2011.
  9. ISTAT, Indagine sui consumi delle Famiglie - anno 2008, Roma 2009.
  10. ISTAT, Indicatori demografici, Statistiche Report, January 27th 2012.
  11. Kakwani N., Lambert P.J., On measuring inequality in taxation: A new approach, "European Journal of Political Economy" 1998, 14, pp. 369-380.
  12. Monti M.G., Pellegrino S., Vernizzi A., On measuring inequity in taxation between groups of income units, "Review of Income and Wealth", forthcoming, 2012.
  13. Pellegrino S., Piacenza M., Turati G., Developing a static micro-simulation model for the analysis of housing taxation in Italy, "The International Journal of Micro-simulation" 2011, vol. 4(2), pp. 73-85.
  14. Pellegrino S., Vernizzi A., On measuring violations of the progressive principle in income tax systems, "Empirical Economics", forthcoming, online first June 2012.
  15. Pellegrino S., Vernizzi A., The 2007 Personal Income Tax Reform in Italy: Effects on Potential Equity, Horizontal Inequity and Re-ranking, Working papers No. 14, Department of Economics and Public Finance "G. Prato", University of Torino (Italy), http://ideas.repec.org/p/tur/wpaper/14.html 2010.
  16. Vernizzi A., Monti M.G., Kośny M., An overall inequality reducing and horizontally equitable tax system with application to Polish data, [in:] W. Ostasiewicz (ed.), Towards Quality of Life Improvement, The Publishing House of the Wrocław University of Economics, Wrocław 2006, pp. 33-90.
Cytowane przez
Pokaż
ISSN
1644-6739
Język
eng
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