Template-type: ReDIF-Article 1.0
Author-Name: Bruno Bises

Title: The Tax Reform Drafted by the Cosciani Commission in 1964
Abstract: This paper intends to provide an Introduction to this Special Issue devoted to analyse the tax reform proposed for Italy in 1964 by the Commission chaired by Cesare Cosciani, by supplying an overview of the pre-reform tax system, of the tax design envisaged by the Cosciani Commission and of the tax reform framework that was approved by the Italian Parliament in 1971.
Classification-JEL: H20
Keywords: Riforma tributaria, Sistema tributario italiano, Commissione Cosciani
Note: 
Pages:5-21
Volume: 2014/3
Year: 2014
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54052&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/EP2014-003001
Number: 1

Template-type: ReDIF-Article 1.0
Author-Name: Antonio Pedone

Title: Origins, Design, Implementation and Shortcomings of Cesare Cosciani?s Tax Reform Proposals
Abstract: The most important tax reform in Italian history is based on the Cosciani Report published in 1964. It contained an analysis of the drawbacks of the tax system existing at that time and of the aims assigned to a modern tax system. It contained also detailed proposals on the two taxes that were to become the main sources of revenue: the progressive individual income tax and the value added tax. Many factors have influenced and distorted the implementation of the reform that changed dramatically the level, structure and distribution of the tax burden. Such factors are analysed in this paper with reference to Cosciani?s opinions, criticism and suggestions which are still relevant for the many problems met by modern tax systems in contemporary globalized and ever-changing economies.
Classification-JEL: H24, H26, H83
Keywords: Cesare Cosciani, imposta personale progressiva sul reddito, sistema tributario italiano, riforma tributaria.
Note: 
Pages:25-38
Volume: 2014/3
Year: 2014
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54053&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/EP2014-003002
Number: 2

Template-type: ReDIF-Article 1.0
Author-Name: Giuseppe Dallera

Title: Continuity and Innovations in Tax Reform
Abstract: The 1964 project of tax reform belongs to a long tradition of attempts to reform the general tax system, started by Scialoja (1866) and continued with the Finance Ministers Meda (1916-19), De Stefani (1922-23), Thaon di Revel (1935- 43), Vanoni (1948-54), resuming principles of the Italian Science of Finance, and taking full account of foreign experiments and new ideas. It appears as a combination of traditional and innovative ideas, coordinating proposals and solutions to be presented to government and to parliament for a complete restructuring of the tax system in Italy, in order to adapt it to the needs of economic planning for economic policy in the 60s. The unique personal progressive income tax, a tax on corporation income, a general tax on consumption structured as a value added tax, a general wealth tax are the cornerstones of the new system. A radical reform of tax administration is considered necessary to effectively manage the system emerging from the new tax design. The project articulates arguments for and against alternative solutions in a work of theoretical reconstruction of a coordinated and efficient system with the ambition to replace an aging and blocked system, unable to adapt to the needs of the contemporary economy. The quality of the 1964 tax design stands out from a critical examination, also in historical perspective, of old and new ideas that contribute to structure the theoretical setting and arguments.
Classification-JEL: H200, H300, K340
Keywords: Riforma tributaria; continuit?; innovazioni
Note: 
Pages:39-58
Volume: 2014/3
Year: 2014
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54054&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/EP2014-003003
Number: 3

Template-type: ReDIF-Article 1.0
Author-Name: Alessandro Petretto

Title: On the Theoretical Background of Cosciani?s Tax Reform
Abstract: The aim of this paper is to underline the theoretical foundations of the Report "Stato dei lavori della Commissione per lo studio della riforma tributaria" (hereafter CSRT, 1964) with reference to the second objective of the reform itself, i.e. to realize an "equalizing, efficient and transparent progressivity of the Italian tax system". CSRT (1964), as a White Paper directed to the Treasury, could not dwell on designing the theoretical foundations of the proposals, but, at the end, these ones stand out. In looking at them, the author finds a sort of ideal theoretical "bridge" between the main scholars of Italian tradition of public finance, Haig and Simons, Richard Musgrave and James Mirrlees. In any case, the CSRT (1964) fiscal proposals are characterized by a great pragmatism and concreteness within the specific Italian institutional setting.
Classification-JEL: B150, H200
Keywords: Progressivit?; equit?; efficienza; imposta personale sul reddito
Note: 
Pages:59-79
Volume: 2014/3
Year: 2014
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54055&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/EP2014-003004
Number: 4

Template-type: ReDIF-Article 1.0
Author-Name: Vincenzo Visco

Title: Capital and Business Taxation
Abstract: The paper examines the debate on tax reform that took place in Italy immediately after world war II and lasted up to the early 70?s, when finally a comprehensive tax reform was approved, with special reference to business and capital income taxation. The leading actor in the debate was Cesare Cosciani who proposed a reform inspired to a comprehensive income tax model integrated by a general, proportional, light wealth tax. Finally a more conservative approach prevailed mainly favored by Bruno Visentini. The paper highlights that most of the problems of the Italian tax system up to the latest decisions (2014) originate from the missed reception of the proposal put forward by Cosciani since 1947. The paper highlights, moreover, the difficulty of keeping together the recommendations of good economic theory and the interests underlying actual political decisions on tax matters.
Classification-JEL: H20, H24, H25, N00
Keywords: Riforma tributaria, imposizione sui redditi dicapitale, imposizione sulle imprese
Note: 
Pages:81-111
Volume: 2014/3
Year: 2014
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54056&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/EP2014-003005
Number: 5

Template-type: ReDIF-Article 1.0
Author-Name: Giuseppe Campa
Author-Name: Valeria De Bonis

Title: Two Crucial Features in Cosciani?s Thought
Abstract: The paper highlights two major contributions by Cesare Cosciani: the completion of an economic theory of public finance based on the Pantaleoni-De Viti De Marco tradition and the theoretical and administrative design of the Italian tax reform; moreover, it emphasises the similarity between the Stiglitz?s approach and the Cosciani?s one.
Classification-JEL: H00, B00
Keywords: Cesare Cosciani; tradizione italiana di finanza pubblica; coazione e ruolo dello Stato
Note: 
Pages:113-121
Volume: 2014/3
Year: 2014
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54057&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/EP2014-003006
Number: 6

Template-type: ReDIF-Article 1.0
Author-Name: Ruggero Paladini

Title: Capital-Labour Taxation and Progressivity in Cosciani?s Thought
Abstract: Cosciani?s ideas on the subject of direct taxation have remained constant over time, from the earliest formulations. The tax preference for income from work is based on theoretical arguments based on the value theory; regarding progressivity, Cosciani shared the view that in theory there were no objective reasons for or against, but that progressivity was an historical process (also enshrined in the Constitution). Moreover, preferences for a property tax rather than a capital income tax, and for a tax on personal income are expressed by the author since the first studies.
Classification-JEL: B15, H20
Keywords: Imposte dirette; progressivit?
Note: 
Pages:125-143
Volume: 2014/3
Year: 2014
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54058&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/EP2014-003007
Number: 7

Template-type: ReDIF-Article 1.0
Author-Name: Bruno Bises
Author-Name:  Antonio Scial?

Title: The Erosion of the Personal Income Tax Base in Italy: Equity Aspects
Abstract: This paper aims at analyzing the distributional (and revenue) effects of the deviations of the personal income tax (PIT) base in Italy from the taxpayer?s total income that was proposed as tax base by the Commission for the Study of Tax Reform in 1964 (which was inspired by the Schanz-Haig-Simons concept of income). It is clear in both the Report of the Commission and Cosciani?s writings that an equitable tax system requires that all income items are taxed within the PIT. However, financial income in Italy is excluded from the PIT since its introduction in 1974, and the erosion of the PIT base has continued to date. In the second part of the paper the contribution of the different types of income to the PIT base in Italy with respect to GDP between 1980 and 2012 is analyzed, and an assessment of the redistributive effect of the hypothetical inclusion of financial income in the PIT base is provided, using data from tax returns for 2010.
Classification-JEL: H00, B00, H24
Keywords: Imposta personale sul reddito, erosione fiscale, tassazione dei redditi delle attivit? finanziarie, riforma tributaria
Note: 
Pages:145-166
Volume: 2014/3
Year: 2014
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54059&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/EP2014-003008
Number: 8

Template-type: ReDIF-Article 1.0
Author-Name: Paolo Liberati

Title: The Tax Treatment of Family Income: Equity and Efficiency
Abstract: This paper deals with the issue of the choice of the tax unit and the treatment of family income as emerged at the time of the introduction of the personal income tax in Italy in the Seventies. It is argued that great uncertainty involved this choice, both before and after the decision of the Constitutional Court in 1976, which stated the illegitimacy of the taxation of total family income. Basically, the necessary link between three fundamental parameters of the personal income tax - the extension of the tax base, the degree of progressivity and the choice of the tax unit - was never fully accomplished neither before nor after 1976, leaving the treatment of the family income still as an incomplete issue.
Classification-JEL: H240, H000
Keywords: Reddito familiare; unit? impositiva; imposta personale sul reddito; Commissione Cosciani
Note: 
Pages:167-176
Volume: 2014/3
Year: 2014
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54060&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/EP2014-003009
Number: 9

Template-type: ReDIF-Article 1.0
Author-Name: Ernesto Longobardi

Title: At the Origin of Italian VAT: an Early Proposal of a Dual System of Consumption Taxation
Abstract: In recent years a large debate has flourished about plural forms of value added tax (VAT) as a suitable instrument for federal systems and a number of countries have experienced taxes of such a nature. This paper considers a dual form of consumption taxation that was contemplated in the early stage of the European VAT construction. In 1962 the Neumark Report proposed for the European Economic Community a VAT with an harmonised rate, covering all stages up to the wholesale trade, combined with a retail sales tax autonomously administered by each member country. Shortly after, a Commission was set up in Italy to study a reform of the tax system. Professor Cesare Cosciani, who had been a leading member of the Neumark Committee, chaired the Commission. In fact, the final report designed a system of indirect taxation for Italy along the lines sketched out by the Neumark committee. Moreover the structure of the VAT proposed by the Cosciani Report was quite different from the one later adopted in the European Community and would have offered some advantages in the following process of implementing a system of taxation of intra-Community transactions without border controls.
Classification-JEL: H25, H71
Keywords: Imposta sul valore aggiunto, IVA duale, VIVAT, imposte sulle vendite al dettaglio, Unione Europea, Sistema tributario italiano, Rapporto Neumark
Note: 
Pages:177-199
Volume: 2014/3
Year: 2014
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54061&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/EP2014-003010
Number: 10

Template-type: ReDIF-Article 1.0
Author-Name: Vieri Ceriani

Title: The Fight against Tax Evasion and Avoidance
Abstract: This paper focuses on Cesare Cosciani?s thought about tax evasion, tax avoidance and - more generally - tax compliance, which inspired the design of the tax system proposed by the Italian Commission for the Study of Tax Reform (1963-1964). The central point in Cosciani?s thought was the interrelation between tax design and the behaviour of fiscal offices. The role played by all the relevant players - taxpayers, legislator, administration - for the tax compliance is analysed.
Classification-JEL: H260, H240
Keywords: Evasione fiscale; elusione fiscale; riforma tributaria; Irpef
Note: 
Pages:201-209
Volume: 2014/3
Year: 2014
Issue:3
File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54062&Tipo=Articolo PDF
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Handle: RePEc:fan:epepep:v:html10.3280/EP2014-003011
Number: 11