Effetti distributivi della flat tax: il caso italiano

The paper discusses the flat rate tax, intended as a potential comprehensive reform of the personal income tax. After a presentation of the broad characteristics of the flat tax model, we consider its applications that have taken place so far in some countries. The second part of the work focuses on the Italian case, first considering the characteristics and problems of the current personal income tax, then assessing the possible distributional effects of the application, on Italian households’ incomes, of some recently presented flat tax reform proposals.