The paper shows that the increasing tax burden on the families has reduced disposable income over the last 20 years. The increased tax burden is mainly related to the economic crisis of the 1992 and the extra-fiscal burden in 1998, to comply with the euro access rules. As a consequence household saving rates sharply dropped, weakening the strength of the economy. We show that the fiscal policy for the families is markedly regressive: indirect taxes are regressive while direct taxes becomes progressive only after the third decile. Horizontal equity between families with single or double earners is weak, calling for more effective state intervention.
Campiglio, L. P., Famiglia e pressione fiscale, in Comitato Scientifico E Organizzatore Delle Settimane Sociali Dei Cattolici Italian, C. S. E. O. D. S. S. D. C. I. (ed.), La famiglia, speranza e futuro per la società italiana. Atti della 47a Settimana Sociale dei Cattolici Italiani, EDB, Bologna 2015: 261- 287 [http://hdl.handle.net/10807/71621]
Famiglia e pressione fiscale
Campiglio, Luigi Pierfranco
2015
Abstract
The paper shows that the increasing tax burden on the families has reduced disposable income over the last 20 years. The increased tax burden is mainly related to the economic crisis of the 1992 and the extra-fiscal burden in 1998, to comply with the euro access rules. As a consequence household saving rates sharply dropped, weakening the strength of the economy. We show that the fiscal policy for the families is markedly regressive: indirect taxes are regressive while direct taxes becomes progressive only after the third decile. Horizontal equity between families with single or double earners is weak, calling for more effective state intervention.
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