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Flat tax: European experiences and the Italian proposal
[journal article]
dc.contributor.author | Baldini, Massimo | de |
dc.contributor.author | Rizzo, Leonzio | de |
dc.date.accessioned | 2023-10-03T19:04:16Z | |
dc.date.available | 2023-10-03T19:04:16Z | |
dc.date.issued | 2021 | de |
dc.identifier.issn | 0210-1173 | de |
dc.identifier.uri | https://www.ssoar.info/ssoar/handle/document/89483 | |
dc.description.abstract | The paper discusses the flat tax, intended as a potential comprehensive reform of personal income tax. After a presentation of the broad characteristics of the flat tax model, we extensively describe the applications of this model that have taken place so far in some countries and its impact on financial and economic indicators. The last part of the paper focuses on the Italian case, assessing the possible distributional effects of the application on Italian households' incomes of some recently presented flat tax reform proposals. | de |
dc.description.abstract | Este documento analiza una posible reforma integral del impuesto sobre la renta de las personas físicas para convertirlo en un impuesto proporcional con tipo único ( flat tax). Se presentan las características generales de esta estructura y se describe su diseño en aquellos países que lo han introducido, así como su impacto en los principales indicadores económicos y financieros. La última parte del trabajo evalúa los efectos distributivos de algunas propuestas de reforma presentadas en Italia relacionadas con un flat tax. | de |
dc.language | en | de |
dc.subject.ddc | Wirtschaft | de |
dc.subject.ddc | Economics | en |
dc.subject.ddc | Sozialwissenschaften, Soziologie | de |
dc.subject.ddc | Social sciences, sociology, anthropology | en |
dc.subject.other | Flat rate tax; Distributive effect; Tax allowance; Microsimulation; EU-SILC; impuesto flat tax; efecto distributivo; desgravación fiscal; microsimulación | de |
dc.title | Flat tax: European experiences and the Italian proposal | de |
dc.description.review | begutachtet (peer reviewed) | de |
dc.description.review | peer reviewed | en |
dc.source.journal | Hacienda Pública Española/Review of Public Economics | |
dc.publisher.country | ESP | de |
dc.source.issue | 3 | de |
dc.subject.classoz | Öffentliche Finanzen und Finanzwissenschaft | de |
dc.subject.classoz | Public Finance | en |
dc.subject.classoz | Einkommenspolitik, Lohnpolitik, Tarifpolitik, Vermögenspolitik | de |
dc.subject.classoz | Income Policy, Property Policy, Wage Policy | en |
dc.subject.thesoz | Steuern | de |
dc.subject.thesoz | taxes | en |
dc.subject.thesoz | Einkommensteuer | de |
dc.subject.thesoz | income tax | en |
dc.subject.thesoz | Steuerreform | de |
dc.subject.thesoz | tax reform | en |
dc.subject.thesoz | Italien | de |
dc.subject.thesoz | Italy | en |
dc.identifier.urn | urn:nbn:de:0168-ssoar-89483-0 | |
dc.rights.licence | Creative Commons - Namensnennung, Nicht-kommerz. 4.0 | de |
dc.rights.licence | Creative Commons - Attribution-NonCommercial 4.0 | en |
ssoar.contributor.institution | FDB | de |
internal.status | formal und inhaltlich fertig erschlossen | de |
internal.identifier.thesoz | 10038824 | |
internal.identifier.thesoz | 10041122 | |
internal.identifier.thesoz | 10038823 | |
internal.identifier.thesoz | 10048114 | |
dc.type.stock | article | de |
dc.type.document | Zeitschriftenartikel | de |
dc.type.document | journal article | en |
dc.source.pageinfo | 137-162 | de |
internal.identifier.classoz | 1090303 | |
internal.identifier.classoz | 11004 | |
internal.identifier.journal | 2824 | |
internal.identifier.document | 32 | |
internal.identifier.ddc | 330 | |
internal.identifier.ddc | 300 | |
dc.identifier.doi | https://doi.org/10.7866/HPE-RPE.21.3.6 | de |
dc.description.pubstatus | Veröffentlichungsversion | de |
dc.description.pubstatus | Published Version | en |
internal.identifier.licence | 32 | |
internal.identifier.pubstatus | 1 | |
internal.identifier.review | 1 | |
dc.subject.classhort | 11000 | de |
dc.subject.classhort | 10900 | de |
internal.pdf.valid | false | |
internal.pdf.wellformed | true | |
internal.pdf.encrypted | false |
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This item appears in the following Collection(s)
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Einkommenspolitik, Lohnpolitik, Tarifpolitik, Vermögenspolitik
Income Policy, Property Policy, Wage Policy -
Öffentliche Finanzen und Finanzwissenschaft
Public Finance