Journal title STUDI ECONOMICI
Author/s Sergio Beraldo, Giovanni Esposito
Publishing Year 2017 Issue 2016/118-119-120 Language Italian
Pages 13 P. 238-250 File size 337 KB
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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 codes: H24
Sergio Beraldo, Giovanni Esposito, Breve nota sulla progressività dell’imposizione diretta in Italia in "STUDI ECONOMICI " 118-119-120/2016, pp 238-250, DOI: 10.3280/STE2016-118014