Assessing AlternAtive irpef reforms using microsimulAtion…使用微模拟评估替代改革.pdfVIP

Assessing AlternAtive irpef reforms using microsimulAtion methods Carlo V. Fiorio* 1. Introduction In the never-ending debate about reforms of Italian personal income tax- ation, radical reforms of the current taxation system based on changing the tax unit or reducing the progressivity of statutory tax rates often emerge. Re- cently the Study Commission on personal income tax and family income sup- port published a White Paper (De Vincenti and Paladini 2008) suggesting a reform of current personal income tax (IRPEF) syst