Journal title ECONOMIA E SOCIETÀ REGIONALE
Author/s Daniele Canè
Publishing Year 2021 Issue 2021/2 Language Italian
Pages 24 P. 58-81 File size 354 KB
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Fiscal differentiation consists in the differential taxation of income, the possession of which entails a different ability to pay depending on the possession or use of capital. It therefore ensures, and does not derogate from, tax equality. Since the appreciation of the ability to pay is up to the legislator, within the reasonableness of the differentiation and the consistency of its discipline, the most stringent constraints are not of a constitutional order but rather depend on the structure of the income tax. The scope for fiscal differentiation between earned income is therefore limited within the personal income tax.
Keywords: Fiscal Differentiation, Income Tax, Earned Income
Jel codes: K34
Daniele Canè, Prospettive della discriminazione qualitativa tra redditi di lavoro in "ECONOMIA E SOCIETÀ REGIONALE " 2/2021, pp 58-81, DOI: 10.3280/ES2021-002005