@article{Severini:173089,
      recid = {173089},
      author = {Severini, Simone and Tantari, Antonella and Rocchi,  Benedetto},
      title = {The taxation of farm income in Italy. Evidences from the  EU-SILC database},
      address = {2014},
      number = {1053-2016-85941},
      pages = {12},
      year = {2014},
      abstract = {In this paper the level of taxation of Italian farm  households is studied by analyzing the data of agricultural  households in the Italian EU-SILC database. The proposed  approach allows to use the EU- SILC database to fill  missing information on FADN database through a methodology  of statistical matching. The work provides some indications  on the level of tax burden and on some factors affecting it  as well as on the degree of progressivity of the taxation  of agricultural incomes. The results suggest that the level  of tax burden is not very much affected by the amount of  income actually produced. Indeed, the taxation of  agricultural incomes seems paradoxically to have a  regressive effect favouring farm families in which farming  accounts for the large part of family income.},
      url = {http://ageconsearch.umn.edu/record/173089},
      doi = {https://doi.org/10.22004/ag.econ.173089},
}