The efficiency and distributive effects of local taxes: Evidence from Italian municipalities

This paper analyzes the effect of local income taxation on taxable income, inequality and internal migration in Italy using two tax reforms and several administrative data sources. These reforms, introduced in 2007 and 2011, granted municipalities the authority to switch from a flat to a progressive...

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Bibliographic details
Main Author: Rubolino, Enrico
Format: Publication
Language: English
Place of publication: Colchester: University of Essex, Institute for Social and Economic Research (ISER) 01.01.2019
Data of publication: 2019-01-01
Dewey Decimal Classification: 330
Discipline: Economics
Online Access: available in Bonn?
Database: OpenAIRE (Open Access)
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