Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/192213
Authors: 
Aaberge, Rolf
Colombino, Ugo
Year of Publication: 
1998
Series/Report no.: 
Discussion Papers 230
Abstract: 
This paper discusses methodological principles for social evaluation of tax systems and tax reforms when concern is primarily turned to who gains and who loses. The discussion is followed by an empirical analysis based on Italian household data. Using a household microeconometric labor supply model we have simulated behavioral responses and welfare gains and losses for married couples resulting from replacing the Italian tax system as of 1993 by proportional taxation.
Subjects: 
Labor supply
taxation
welfare gains and losses
social welfare
JEL: 
D19
D69
J22
Document Type: 
Working Paper

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