Working Papers DO MORE EQUAL SLICES SHRINK THE CAKE? AN EMPIRICAL EVALUATION OF TAX-TRANSFER REFORM PROPOSALS IN ITALY
نویسندگان
چکیده
A crucial issue in efficiency-equality evaluations of tax reforms resides in the possibility that the level as well as the distribution of income and welfare may change. This paper presents an empirical analysis of the welfare effects for married couples of replacing the Italian 1993 income tax-transfer system by three alternative hypothetical reforms; a flat tax, a negative tax, and a workfare scheme. The results suggest that there is scope for improving upon the current system under both the efficiency and the equality criterion.
منابع مشابه
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