Fisco ed occupazione femminile in Italia

Female participation in the labour force in Italy remains a clue issue for development and equity. In a wider economic context of a generalized crisis, stimulate women’s employment contributes to a greater financial solidity of families and make women capable of dealing with both economic difficulties and marital dissolution. Moreover, an increase of female employment rates in Italy could support the pension system, challenged by an aging population. A boost to women's employment could be given by knowledge-based policies guiding public expenditure and fiscal systems. The structure of the current Italian tax system, which supports low income families, may even discourage women's employment. This article explores the relationship between women's employment and taxation in Italy by simulating, in a real setting, the opportunity-cost of female employment confronting two specific contexts: a single earner family and a two earners family. The simulations are conducted using the instructions for completing the statements of the 2015 income tax return.