Flat tax: European experiences and italian proposals

• Massimo Baldini ^[1] ; Leonzio Rizzo ^[2]
  1. [1] Università di Modena e Reggio Emilia
  2. [2] Università di Ferrara
• Localización: Hacienda Pública Española / Review of Public Economics, ISSN 0210-1173, Nº 238, 2021, págs. 137-162
• Idioma: inglés
• Títulos paralelos:
  • Impuesto único: Experiencias europeas y propuestas italianas
• Enlaces
  • Texto Completo Ejemplar
• Dialnet Métricas: 1 Cita
• Resumen
  • español

    El documento analiza el impuesto de tipo único, concebido como una posible reforma integral del impuesto sobre la renta de las personas físicas.

    Después de una presentación de las características generales del modelo de impuesto único, describimos extensamente las aplicaciones de este modelo que se han llevado a cabo hasta ahora en algunos países y su impacto en los indicadores económicos. La última parte del artículo se centra en el caso italiano, evaluando los posibles efectos distributivos de la aplicación sobre los ingresos de los hogares italianos de algunos impuestos de tipo único presentados recientemente.

    propuestas de reforma.

  • English

    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.

• Referencias bibliográficas
  • Atkinson, A. B. (2015), Public Economics in Action. The Basic income / flat tax proposal, Oxford: Oxford University Press.
  • Atkinson, A. B. (2015), Inequality. What can be done?, Cambridge, Mass.: Harvard University Press.
  • Baldini, M. and Rizzo, L. (2019), Flat tax. Parti uguali tra disuguali?, Bologna: Il Mulino.
  • Bisin, A. (2017), “Tutti I limiti della flat tax”, La Repubblica, 19 July.
  • Boadway, R. (2004), “The Dual income tax system. An overview”, CESifo DICE Report, 2(3): 3-8.
  • Brook, A. and Leibfritz, W. (2005), “Slovakia’s Introduction of a Flat Tax as Part of Wider Economic Reforms”, OECD Economics Department Working...
  • Chua, D. (2003), “Tax Reform in Russia”, in Owen, D. e Robinson D.O., Russia Rebounds, International Monetary Fund, Washington, DC.
  • Duran Cabré, J. M. (2003), “La imposicion sobre la renta: otras propuestas de reforma”, Cuadernos Aragonenses de Economia, 13: 109-40.
  • Davies, J. B. and Hoy, M. (2002), “Flat taxes and inequality measurement”, Journal of Public Economics, 84: 33-46.
  • De Nicola, A. (2017), “La scommessa della flat tax”, La Repubblica, 18 July.
  • Diamond, P. and Saez E. (2011), “The case for a progressive income tax: from basic research to policy recommendations”, Journal of Economic...
  • Duncan, D. (2014), “Behavioral responses and the distributional effects of the Russian ‘flat’ tax”, Jour- nal of Policy Modeling, 36: 226-240.
  • Durajka, B. (2005), “Tax Reform in Slovakia”, The William Davidson Institute Policy Brief (26).
  • Friedman, M. (1962), Capitalism and Freedom, Chicago: The University of Chicago Press.
  • Gerber, C., Klemm, A., Liu, L. and Mylonas, V. (2018), “Personal income tax progressivity: Trends and implications”, IMF wp, 18/246.
  • Gorodnichenko, Y., Martínez-Vázquez, J. and Sabirianova, Peter K. (2009), “Myth and reality of flat tax reform: Microestimates of tax evasion...
  • Hadler, S., Moloi, C. and Wallace, S. (2007), “Flat rate tax: a policy note”, Andrew Young School of Policy Study, Georgia State University.
  • Hall, R. E. and Rabushka, A. (1985), The flat tax, Stanford: Hoover Press.
  • Hall, R. E. (2010), “Commentary”, in Mirrlees Review, Dimensions of Tax Design, Institute for Fiscal Studies, 649-655.
  • Ivanova, A., Keen, M. and Klemm, A. (2005), “Russia’s flat tax”, Economic Policy, 20(43): 397-444.
  • Keen, M., Kim, Y. and Varsano, R. (2008), “The ‘Flat Tax(es)’: Principles and Evidence”, International Tax and Public Finance, 15: 712-751.
  • Labeaga, J. M., Oliver, X. and Spadaro, A. (2008), “Discrete choice models of labour supply, behavioural microsimulation and the Spanish tax...
  • Liberati, P. (2018), “Sulla progressività limitata della tassazione dei redditi in Italia”, Rivista di diritto finanziario e scienza delle...
  • Mirrlees, J. A. (1971), “An Exploration in the Theory of Optimum Income Taxation”, The Review of Economic Studies, 38: 175-208.
  • Peichl, A. (2014), “Flat-rate tax systems and their effect on labor markets”, IZA World of Labor, 61.
  • Piketty, T., Saez, E. and Stantcheva, S. (2014), “Optimal taxation of top labor incomes: a tale of three elasticities”, American Economic...
  • Rossi, N. (2018), Flat tax. Aliquota unica e minimo vitale per un fisco semplice ed equo, Venezia: Marsilio.
  • Salas, R., Hernández, J. G. R. and Rodríguez, J. P. (2003), “Es el impuesto lineal sobre la renta ‘politi- camente’ viable en Espana?”, Cuadernos...
  • Scheve, K. and Stasavage, D. (2016), Taxing the Rich, A history of fiscal fairness in the United States and Europe, Princeton: Princeton University...
  • Sklenár, P. and Burger, I. (2006), “Impact of the Slovak Tax Reform on Firms’ Tax Evasion. A Comparative Study of the Czech and Slovak Republics”,...
  • Sternad, D. and Döring, T. (2012), Handbook of doing business in South East Europe, Palgrave Macmillian.
  • Stevanato, D. (2016), Dalla crisi dell’Irpef alla Flat Tax. Prospettive per una riforma dell’imposta sul reddito, Bologna: Il Mulino.
  • Toso, S. (2017), “Una perdita di gettito difficile da assorbire”, Il Sole 24 Ore, 6 July.
  • Visco, V. (2017), “Un fardello pesante per i ceti medi”, Il Sole 24 Ore, 29 June.
  • World Bank (2005), “The Quest for Equitable Growth in the Slovak Republic: A World Bank Living Standards Assessment”, Washington DC, Policy...