Simone Pellegrino
Biographic Data
| ID | 6856222 |
|---|---|
| NAME | Simone Pellegrino |
| GIVEN NAMES | Simone |
| FAMILY NAME | Pellegrino |
| SIGNATURE | PELLEGRINO S |
| AFFILIATIONS | University of Turin |
| ORCID | 0000-0001-8372-1054 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 2 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2012 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 1 |
On measuring axiom violations due to each tax instrument applied in a real-world personal income tax
In their seminal paper, Kakwani and Lambert (Eur J Polit Econ 14:369–380, 1998) state three Axioms an equitable tax system should respect. By proposing a measurement system based on re-ranking indexes of taxes, tax rates and post-tax incomes, they show how to evaluate the negative influences that Axiom violations exert on the redistributive effect of a tax. By considering each element of a real-world personal income tax, i.e. deductions and tax c…
Balancing the equity-efficiency trade-off in personal income taxation
Fiscal Reforms during Fiscal Consolidation
We discuss the strengths and weaknesses of the fiscal consolidation package adopted by Italy in 2011. Estimated at 3.3% of GDP, the tax measures were introduced to reduce public deficits without weakening the prospects of economic recovery or producing adverse redistributive outcomes. The tax reform mainly increases consumption and property taxes and gives relief for firms that recapitalize or hire young workers and women. To some extent, these m…
Fiscal Reforms during Fiscal Consolidation
We discuss the strengths and weaknesses of the fiscal consolidation package adopted by Italy in 2011. Estimated at 3.3% of GDP, the tax measures were introduced to reduce public deficits without weakening the prospects of economic recovery or producing adverse redistributive outcomes. The tax reform mainly increases consumption and property taxes and gives relief for firms that recapitalize or hire young workers and women. To some extent, these m…
Balancing the equity-efficiency trade-off in personal income taxation
On measuring axiom violations due to each tax instrument applied in a real-world personal income tax
In their seminal paper, Kakwani and Lambert (Eur J Polit Econ 14:369–380, 1998) state three Axioms an equitable tax system should respect. By proposing a measurement system based on re-ranking indexes of taxes, tax rates and post-tax incomes, they show how to evaluate the negative influences that Axiom violations exert on the redistributive effect of a tax. By considering each element of a real-world personal income tax, i.e. deductions and tax c…
Economics (3 works) · Fiscal Policy and Economic Growth (3 works) · Indirect tax (3 works) · Public economics (3 works) · Tax reform (3 works) · Ad valorem tax (2 works) · Microeconomics (2 works) · State income tax (2 works) · Computer Science (1 work) · Consolidation (business) (1 work)