Discussion Papers no. 230
Empirical evidence based on Italian data for married couples
Social evaluation of individual welfare effects from income taxation
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.
Om publikasjonen
- Tittel
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Social evaluation of individual welfare effects from income taxation. Empirical evidence based on Italian data for married couples
- Ansvarlige
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Rolf Aaberge, Steinar Strøm, Ugo Colombino
- Serie og -nummer
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Discussion Papers no. 230
- Utgiver
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Statistics Norway, Research Department
- Emne
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Discussion Papers
- Antall sider
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28
- Målform
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Engelsk
- Om Discussion Papers
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Discussion papers comprise research papers intended for international journals and books. A preprint of a Discussion Paper may be longer and more elaborate than a standard journal article as it may include intermediate calculations, background material etc.
Kontakt
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