| 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 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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