The single allowance, which will come into force at the beginning of next month, and the IRPEF reform, which will show its fruits again in this case starting from the March paychecks, will have a combined effect of redistribution of wealth and of attenuation of inequalities, both between income brackets and territorial areas.
The greatest benefits will in fact concern less well-off families with children, benefited above all by the single universal allowance, particularly if they live in the Southern Regions. For them, the benefit will exceed 1,900 euros per year, with an incidence on income of over 11%.
The data emerge from an in-depth study by the Department of Finance of the Ministry of Economy, which analyzed the impact of the two reforms, taken together, on the audience of 22 million families affected by this year's novelties, divided by type .
Taking as a reference various calculation models, the tenths of equivalent income, the ISEE or the various indices on which wealth is assessed internationally, the result does not change: inequalities decrease.
However, the report insists on the fact that the two measures must be considered as a whole, as two sides of the same coin, and that the revision of the personal income tax, with the passage from 5 to 4 rates and the adjustments of the brackets, is only a first step in view of the broader tax reform that will have to be outlined in the delegation to
In detail, according to the Department's calculations, 1.13 million households that are in the first tenth of equivalent income, the most economically vulnerable ones, will enjoy an average benefit of 1,935 euros per year, with an impact on gross income of 11.6%, largely attributable to the single check.
The benefits are gradually reduced for the nuclei of the successive tenths of income, in practice the richest, falling on average up to about 500 euros.
The overall redistributive effect is positive: the Gini index, used to measure the inequality in the distribution of household disposable income, decreases by 1.65%, indicating a "significant" decrease in differences.
Similarly, the Reynold-Smolensky redistribution index also shows a significant improvement, with a positive change of 8.4%.
The reduction in the incidence of the tax (-9.4% in terms of the effective average rate) is more than offset by a far from secondary increase in the progressiveness of the reform (+ 21.6%).
The redistributive effect is also greater for the areas of the South than for those of the Center-North, as shown by the increase in the global redistribution index (+ 12.3% in the South, against + 9.6% in the Center and + 8.2% in the North) and the Reynold-Smolensky index (+ 11.2% in the South, + 7.2% in the Center, + 7% in the North).
"The redistributive effects of the two reforms by geographical area show an overall improvement in territorial inequalities. - explains the study - In fact, in Southern Italy, the Gini index calculated for household disposable income shows a greater reduction than the same calculated indicator. for the other territorial areas (-2.50%, against -1.66% in the Center and -1.30% in the North) ".
"Overall, - comments the ministry in the detailed note - the results indicate that the revision of the personal income tax and the introduction of the new single universal allowance are effective tools for reducing the inequality of available incomes in the most disadvantaged areas of the country".