The paper traces the evolution of the tax treatment of dependent family members in irpef, the Italian personal income tax, highlighting the features that remain constant over time. With regard to the legislation recently amended by the Stability Law 2013, we compute the equivalence scales that are implicit in the pit and show the changes in the «fiscal cost» allowed for the presence of dependent family members.
Il trattamento dei carichi familiari riconosciuti dall'Irpef
MARENZI, ANNA;RIZZI, Dino
2013-01-01
Abstract
The paper traces the evolution of the tax treatment of dependent family members in irpef, the Italian personal income tax, highlighting the features that remain constant over time. With regard to the legislation recently amended by the Stability Law 2013, we compute the equivalence scales that are implicit in the pit and show the changes in the «fiscal cost» allowed for the presence of dependent family members.
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