Profili critici di tassazione dei redditi di capitale e dei fondi di investimento
Journal title ECONOMIA E DIRITTO DEL TERZIARIO
Author/s Adriano Benazzi, Pier Luigi Marchini
Publishing Year 2011 Issue 2010/3 Language Italian
Pages 46 P. 445-490 File size 603 KB
DOI 10.3280/ED2010-003004
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The taxation of the asset management and, more broadly, of the unearned income, represents one of the most significant, critical and complex matter. That is for the economic consequences connected to the taxation system of the so called "financial incomes", as well as for the heterogeneity and mutability of topologies of capital investments and its related economic incomes, as well as as a consequence of the possible problems of asymmetry treatment and of potential instability that would be able to be produced following a not coherent architecture of the system of taxation rules of such financial incomes. The paper has the aim to give a representation of the Italian taxation rules applicable to unearned incomes and, in particular, to the incomes produced by the investment funds, with the aim to understand historical backgrounds, theoretical perspectives, characteristics and, since such considerations, the connected criticality and evolutionary tendencies existing in the nowadays Italian and international economic context.
Adriano Benazzi, Pier Luigi Marchini, Profili critici di tassazione dei redditi di capitale e dei fondi di investimento in "ECONOMIA E DIRITTO DEL TERZIARIO " 3/2010, pp 445-490, DOI: 10.3280/ED2010-003004