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Breve nota sulla progressività dell’imposizione diretta in Italia
Journal Title: STUDI ECONOMICI  
Author/s: Sergio Beraldo, Giovanni Esposito 
Year:  2016 Issue: 118-119-120 Language: Italian 
Pages:  13 Pg. 238-250 FullText PDF:  337 KB
DOI:  10.3280/STE2016-118014
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In this paper we briefly analyze the evolution of the personal Income Tax in Italy, emphasizing the essential features of the main policy reforms carried out starting from the seventies. We argue that the objectives set by earlier reforms, in particular those related with the application of the constitutional principle according to which the tax system should burden taxpayers according to their capacity to pay, have been substantially softened.
Keywords: Personal Income Tax, Tax progressivity
Jel Code: H24

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Sergio Beraldo, Giovanni Esposito, in "STUDI ECONOMICI " 118-119-120/2016, pp. 238-250, DOI:10.3280/STE2016-118014

   

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