Ruggero Paladini

The change of allowances for employees in personal income taxation

  • Abstract

Informations and abstract

Keywords: Income Taxation; Employee Allowance; Fiscal Wedge.

Letta government introduced a modification in the structure of allowances for employees, in order to reduce the fiscal wedge, that is the difference between the cost of labour for the employer and the net revenue for the employee. The structure of real marginal rates of the income tax improved, but all employees with very low income have no relief from this measure.

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