A Tax-Benefit Microsimulation Model for Personal Income Taxation in Italy

Elena Miola and Marco Manzo
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Elena Miola: Ministry of Economy and Finance
Marco Manzo: Ministry of Economy and Finance

Working Papers from Ministry of Economy and Finance, Department of Finance

Abstract: The paper presents a static tax-benefit microsimulation model developed by combining the IT-SILC 2016 dataset, a survey on Italian incomes and living conditions, and administrative tax return micro data in the same year. The dataset derives from the exact matching of survey and administrative data. The microsimulation model reproduces in detail the features of Italian personal income tax and benefit system and is aimed at evaluating tax revenue and fiscal policies distributive impact. Redistribution analysis is carried out by using concentration, progressivity and redistribution indices for individual taxpayers and equivalent households. Inequality issues are analysed further through the computation of decile and quintile distribution of household gross and disposable income, by using the tax-benefit microsimulation model.

Keywords: tax-benefit microsimulation model; personal income taxation; redistribution; inequality (search for similar items in EconPapers)
JEL-codes: D31 H20 H24 (search for similar items in EconPapers)
Pages: 43 pages
Date: 2021-01
New Economics Papers: this item is included in nep-cmp, nep-eur, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:ahg:wpaper:wp2021-10

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