The union plays a fundamental role to safeguard workers’ standard of living. To aid their mission the distributive action of the public sector and the assessment of efficacy of various redistribution tools are crucially important. In this paper, Beniamino Lapadula highlights the necessity of a new in-come policy that clearly distinguishes between the positions of the right and the left, especially regarding the hypothesis for a reduction in taxation which has found keen supporters from the left. The union, however, believes active policies and the high quality of public services represent the only tools to guarantee the extension of citizenship rights and the reinforcement of social cohesion. An analysis is given of the present economic situation characterised by pronounced inequalities in the labour market. The proposals and reforms advanced and achieved in recent years on taxation and redistribution are presented, highlighting the necessity to improve measures and interventions developed in a fragmentary way in the previous legislature, for which two reform hypotheses have been put forward (cfr. the proposal of C. De Vincenti and of P. Bosi, M. Baldini and M. Matteuzzi, infra).only subscribers can see the full article

Given shortcomings in present low income support measures, possible reforms are presented. The underlying consideration is to implement a joint reform of Irpef and family benefits by introducing tax cuts and benefits for minors regardless of income, and additional measures such as income transfer (negative taxation) in the case of fiscal incapacity; more progressivity of Irpef to obtain the necessary resources from high income earners to finance allowances and tax deductions. The redistributive effects of this reform are highlighted in favour of low and medium income families and the possibility to support young people by funding incentives to enable their entry to the labour market.only subscribers can see the full article