{"id":"https://openalex.org/W7064823843","doi":null,"title":"Concentration of Income and Wealth in Italy and Remarks on Their Tax Treatment","display_name":"Concentration of Income and Wealth in Italy and Remarks on Their Tax Treatment","publication_year":2024,"publication_date":"2024-01-01","ids":{"openalex":"https://openalex.org/W7064823843"},"language":"en","primary_location":{"id":"pmh:oai:u-pad.unimc.it:11393/350070","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/11393/350070","pdf_url":"https://u-pad.unimc.it/bitstream/11393/350070/1/Full%20text%20La%20sostenibilita%20Percorsi%20tra%20ambiente%20societa%20e%20governance_rev.pdf","source":{"id":"https://openalex.org/S4377196455","display_name":"U-PAD Unimc - Open Digital Publications (University of Macerata)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55133342","host_organization_name":"University of Macerata","host_organization_lineage":["https://openalex.org/I55133342"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/bookPart"},"volume":null,"type":"book-chapter","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://u-pad.unimc.it/bitstream/11393/350070/1/Full%20text%20La%20sostenibilita%20Percorsi%20tra%20ambiente%20societa%20e%20governance_rev.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Carfora, A.","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Carfora, A.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5034503687","display_name":"Eleonora Cutrini","orcid":"https://orcid.org/0000-0001-7007-6076","observed_orcids":["https://orcid.org/0000-0001-7007-6076"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Cutrini, E.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5082216922","display_name":"Leo Fulvio Minervini","orcid":"https://orcid.org/0000-0001-9299-1187","observed_orcids":["https://orcid.org/0000-0001-9299-1187"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Minervini, L. F.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":true,"primary_topic":{"id":"https://openalex.org/T10446","display_name":"Income, Poverty, and Inequality","score":0.9731000065803528,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10446","display_name":"Income, Poverty, and Inequality","score":0.9731000065803528,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.019200000911951065,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11742","display_name":"Economic Theory and Policy","score":0.0026000000070780516,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/income-inequality","display_name":"income inequality","score":0.902999997138977},{"id":"https://openalex.org/keywords/wealth-inequality","display_name":"wealth inequality","score":0.9610000252723694},{"id":"https://openalex.org/keywords/household-wealth-distribution","display_name":"household wealth distribution","score":0.6489999890327454},{"id":"https://openalex.org/keywords/income-distribution","display_name":"income distribution","score":0.6710000038146973},{"id":"https://openalex.org/keywords/gini-coefficient","display_name":"Gini coefficient","score":0.6200000047683716},{"id":"https://openalex.org/keywords/tax-equity","display_name":"tax equity","score":0.6039999723434448},{"id":"https://openalex.org/keywords/horizontal-equity","display_name":"horizontal equity","score":0.8230000138282776},{"id":"https://openalex.org/keywords/vertical-equity","display_name":"vertical equity","score":1.0},{"id":"https://openalex.org/keywords/wealth-tax","display_name":"wealth tax","score":0.5550000071525574},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.9440000057220459},{"id":"https://openalex.org/keywords/progressive-taxation","display_name":"progressive taxation","score":0.8029999732971191},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.7149999737739563},{"id":"https://openalex.org/keywords/regional-disparities","display_name":"regional disparities","score":0.5230000019073486},{"id":"https://openalex.org/keywords/italy","display_name":"Italy","score":0.5139999985694885}],"concepts":[{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.35109999775886536},{"id":"https://openalex.org/C110121322","wikidata":"https://www.wikidata.org/wiki/Q865811","display_name":"Distribution (mathematics)","level":2,"score":0.34299999475479126},{"id":"https://openalex.org/C2775954502","wikidata":"https://www.wikidata.org/wiki/Q2406150","display_name":"Arrears","level":3,"score":0.3422999978065491},{"id":"https://openalex.org/C80114427","wikidata":"https://www.wikidata.org/wiki/Q634260","display_name":"Circumstantial evidence","level":2,"score":0.2766999900341034},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2694000005722046},{"id":"https://openalex.org/C30772137","wikidata":"https://www.wikidata.org/wiki/Q5164762","display_name":"Consumption (sociology)","level":2,"score":0.25780001282691956},{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.24410000443458557},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.24379999935626984},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.23720000684261322},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.23250000178813934}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:u-pad.unimc.it:11393/350070","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/11393/350070","pdf_url":"https://u-pad.unimc.it/bitstream/11393/350070/1/Full%20text%20La%20sostenibilita%20Percorsi%20tra%20ambiente%20societa%20e%20governance_rev.pdf","source":{"id":"https://openalex.org/S4377196455","display_name":"U-PAD Unimc - Open Digital Publications (University of Macerata)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55133342","host_organization_name":"University of Macerata","host_organization_lineage":["https://openalex.org/I55133342"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/bookPart"}],"best_oa_location":{"id":"pmh:oai:u-pad.unimc.it:11393/350070","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/11393/350070","pdf_url":"https://u-pad.unimc.it/bitstream/11393/350070/1/Full%20text%20La%20sostenibilita%20Percorsi%20tra%20ambiente%20societa%20e%20governance_rev.pdf","source":{"id":"https://openalex.org/S4377196455","display_name":"U-PAD Unimc - Open Digital Publications (University of Macerata)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55133342","host_organization_name":"University of Macerata","host_organization_lineage":["https://openalex.org/I55133342"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/bookPart"},"sustainable_development_goals":[{"score":0.9629999995231628,"display_name":"Reduced inequalities","id":"https://metadata.un.org/sdg/10"},{"score":0.41670000553131104,"display_name":"No poverty","id":"https://metadata.un.org/sdg/1"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320320290","display_name":"University of Oxford","ror":"https://ror.org/052gg0110"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7064823843.pdf","grobid_xml":"https://content.openalex.org/works/W7064823843.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W1995406737","https://openalex.org/W2132794518","https://openalex.org/W2189577881","https://openalex.org/W2238037293","https://openalex.org/W2295939521","https://openalex.org/W2557671501","https://openalex.org/W2809263804","https://openalex.org/W2894690336","https://openalex.org/W2898127855","https://openalex.org/W2902885757","https://openalex.org/W2996515907","https://openalex.org/W3007768482","https://openalex.org/W3030163527","https://openalex.org/W3041998203","https://openalex.org/W3121532121","https://openalex.org/W3151433077","https://openalex.org/W3165837049","https://openalex.org/W4200064771","https://openalex.org/W4280651717","https://openalex.org/W4392303943","https://openalex.org/W4394064071"],"related_works":["https://openalex.org/W3012139320","https://openalex.org/W4414748219","https://openalex.org/W7095552763","https://openalex.org/W7111499723","https://openalex.org/W2797818890","https://openalex.org/W2137059732","https://openalex.org/W1577217449","https://openalex.org/W6996216073","https://openalex.org/W4389096400","https://openalex.org/W4389714069"],"abstract_inverted_index":{"Although":[0],"Italy":[1,164,192],"continues":[2],"to":[3,13,79,197,250,287],"demonstrate":[4],"good":[5],"overall":[6],"economic":[7,17,41,216,280],"conditions":[8],"and":[9,53,76,82,127,136,154,171,209,224,230,285,295,322],"resilience":[10],"in":[11,30,133,149,163,168,282],"response":[12],"recent":[14],"crises,":[15],"the":[16,36,38,47,56,85,94,106,134,140,144,160,175,189,194,204,215,219,257,283,288,291,304,312],"situation":[18],"of":[19,40,49,58,74,87,139,147,151,159,191,203,207,218,233,238,256,260,279,293,320],"households":[20,186],"has":[21,33,43,61,101,112,129],"been":[22,62,130],"deteriorating":[23],"for":[24,92,98,118,193,306],"several":[25],"years,":[26,109],"with":[27,318],"significant":[28,245],"inequalities":[29,42,281],"how":[31],"this":[32],"occurred.":[34],"In":[35,90,178],"literature,":[37],"analysis":[39,57,202,302],"primarily":[44],"focused":[45],"on":[46,184,214,231,290,298],"distribution":[48,60,78,206],"income":[50,75,100,126,153,208,223,294],"among":[51],"individuals":[52],"households,":[54,221,236],"while":[55,110],"wealth":[59,77,128,155,296],"less":[63,234],"common.":[64],"Recently,":[65],"however,":[66],"some":[67,237],"studies":[68],"have":[69,240],"ventured":[70],"into":[71],"joint":[72,205],"analyses":[73,158],"better":[80],"explore,":[81],"potentially":[83],"address,":[84],"issue":[86],"growing":[88],"inequality.":[89],"Italy,":[91],"instance,":[93],"Gini":[95],"concentration":[96],"index":[97],"gross":[99],"remained":[102],"substantially":[103],"unchanged":[104],"over":[105],"past":[107],"few":[108],"it":[111],"increased":[113],"by":[114,188],"3":[115],"percentage":[116],"points":[117],"household":[119],"net":[120],"wealth.":[121,210],"A":[122],"positive":[123],"association":[124],"between":[125],"observed,":[131],"particularly":[132],"lower":[135],"upper":[137],"segments":[138],"distribution,":[141],"which":[142],"exhibit":[143],"highest":[145],"levels":[146],"inequality":[148],"terms":[150],"both":[152,169],"concentration.":[156],"Yet,":[157],"tax":[161,176,307],"burden":[162],"reveal":[165],"notable":[166],"shortcomings":[167],"horizontal":[170],"vertical":[172],"equity":[173],"within":[174],"system.":[177],"our":[179],"study,":[180],"we":[181,212,273],"use":[182],"data":[183],"Italian":[185,299,313],"collected":[187],"Bank":[190],"period":[195],"1991-2020":[196],"conduct":[198],"a":[199,252,275],"more":[200,253,276,316],"in-depth":[201],"Specifically,":[211],"focus":[213],"circumstances":[217],"wealthiest":[220],"where":[222],"especially":[225],"assets":[226],"are":[227],"increasingly":[228],"concentrated,":[229],"those":[232],"affluent":[235],"whom":[239],"low":[241],"incomes":[242],"but":[243],"relatively":[244],"assets.":[246],"This":[247,301],"allows":[248],"us":[249],"present":[251],"detailed":[254],"picture":[255],"temporal":[258],"evolution":[259],"these":[261],"distributions,":[262],"as":[263,265],"well":[264],"regional":[266],"variations":[267],"across":[268],"Italy.":[269],"By":[270],"doing":[271],"so,":[272],"offer":[274],"precise":[277],"understanding":[278],"country":[284],"contribute":[286],"debate":[289],"impact":[292],"taxes":[297],"households.":[300],"highlights":[303],"need":[305],"reforms":[308],"aimed":[309],"at":[310],"aligning":[311],"fiscal":[314],"system":[315],"closely":[317],"principles":[319],"fairness":[321],"progressivity.":[323]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-10-10T00:00:00"}