Breve nota sulla progressività dell’imposizione diretta in Italia

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
DOI 10.3280/STE2016-118014
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

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

  1. Bosi P., Guerra M.C. (2017), I tributi nell’economia italiana, il Mulino, Bologna.
  2. LEF (2017), Indagine Conoscitiva sulla struttura dell’imposta sul reddito delle persone fisiche (Anni d’imposta 2003-2014), Roma. --Disponibile on-line al sito:
  3. Luttmer Erzo F.P., Singhal M. (2014), “Tax Morale”, Journal of Economic Perspectives, 28 (4), 149-68.
  4. Ministero dell’Economia e delle Finanze (2017a), I tributi d’Italia, Roma. --Disponibile on-line al sito
  5. Ministero dell’Economia e delle Finanze (2017b), Dichiarazioni fiscali, Roma. --Disponibile on-line al sito
  6. Mirrlees J. (1971), “An Exploration in the Theory of Optimum Income Taxation”, Review of Economics Studies, 38, 175-208.
  7. Stiglitz J.E. (1982), “Self-Selection and Pareto Efficient Taxation”, Journal of Public Economics, 17, 213-240.
  8. Stiglitz J.E. (1987), Pareto Efficient and Optimal Taxation and the New New Welfare Economics, in A.J. Auerbach, M. Feldstein (eds.), Handbook of Public Economics, II, 991-1041.

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