Quantifying the Redistributive Effect of the Erosion of the Italian Personal Income Tax Base: A Microsimulation Exercise

Boscolo, Stefano

doi:10.3280/ep2019-002003

Cited by 4 publications

(2 citation statements)

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“…Since ISEE values are not collected by the IT-SILC survey questionnaire, we estimated them by means of a tax-benefit microsimulation model that partially draws on Boscolo (2019; and Gallo (2021). 4 Once the ISEE values were calculated for the whole sample population, we selected observations with an ISEE value lower than 6000 euros to match the ISEE population-4450 individuals living in 2079 households.…”

Section: Representativeness Issues Of Isee Recordsmentioning

confidence: 99%

“…From this comparison, in line withAlbarea et al (2015), we observe the need of decreasing by about 30% self-employed incomes reported in survey interviews only. Finally, as for the financial wealth of households, following the methodology suggested inBoscolo (2019) andGallo (2021), we correct them in IT-SILC data using SHIW data and the 2018 national financial accounts provided by the Bank of Italy as a reference. 8 It is also important recalling that the ISEE records refer to the total resident population, whereas the IT-SILC reference population comprises all individuals living in households, and then excludes people living in institutions (e.g.…”

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confidence: 99%

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The Struggle of Being Poor and Claimant: Evidence on the Non-Take-Up of Social Policies in Italy

Boscolo

Gallo

2023

Ital Econ J

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Social policies aim to alleviate poverty and income inequality, providing cash benefits and services to households facing economic difficulties. Nonetheless, it is well known that a relevant portion of eligible households do not claim such policies. Through an original methodology based on ISEE (Indicatore della Situazione Economica Equivalente) administrative records, this paper offers initial empirical evidence on the non-take-up of social policies in Italy. We show that roughly 1.1 million of poor households did not file the ISEE declaration in 2018, a necessary step to claim most means-tested cash benefits and services. Based on Logit regressions, results show that younger and larger households are more inclined to claim social policies. In contrast, households headed by a female or migrant tend to report severe levels of non-take-up, as do those living in the islands.

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Section: Representativeness Issues Of Isee Recordsmentioning

confidence: 99%

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confidence: 99%