This article analyzes the 2001-2007 Italian tax reforms on personal income taxation describing the political constraints behind their implementation. I present evidence on the electoral pressure and the role of swing voters in the Italian case, focusing in particular on undecided voters. I assess the role of the recent Italian personal income tax reforms and their design as a strategy to attract swing voters.
Political support and tax reforms: An italian example
PROFETA, PAOLA ANTONIA
2008
Abstract
This article analyzes the 2001-2007 Italian tax reforms on personal income taxation describing the political constraints behind their implementation. I present evidence on the electoral pressure and the role of swing voters in the Italian case, focusing in particular on undecided voters. I assess the role of the recent Italian personal income tax reforms and their design as a strategy to attract swing voters.
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