Taxation, Subsidies, and Revenue

Emanuele Bracco
Associate Professor
Maria Flora
Research Assistants
Veronica Polin
Associate Professor
Alessandro Sommacal
Full Professor
Claudio Zoli
Full Professor
Research interests
Topic People Description
JEL H21 - Efficiency; Optimal Taxation Claudio Zoli
Analysis of equity and efficiency objectives for the design of fiscal systems. Optimal taxation schemes and investagion fo the distributive and distorsive effects of taxation, with particular focus on income taxation.
JEL H23 - Externalities; Redistributive Effects; Environmental Taxes and Subsidies Maria Flora
Study and assessment of the effect of environmental regulations (taxes, subsidies and quotas) imposed on high-carbon industries, such as the energy sector. Study of the effects of incentive-based approaches for environmental regulation, the most notable of which is a tradable permit system, and payment for ecosystems.
JEL H24 - Personal Income and Other Nonbusiness Taxes and Subsidies Alessandro Sommacal
Analysis of personal income taxes and subsidies, including topic such as: the flat tax, the negative income tax, guaranteed minimum income and basic income.
JEL H26 - Tax Evasion Emanuele Bracco
Veronica Polin
Covers the economic analysis of the determinants and effects of tax evasion. Also include the Study and measurement of the shadow economy and tax evasion. Interdisciplinary analysis of economic and non-economic factors that influence tax compliance choices.
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