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.
Breve nota sulla progressività dell'imposizione diretta in Italia / Beraldo, Sergio; Esposito, Giovanni. - In: STUDI ECONOMICI. - ISSN 0039-2928. - 118-120(2016), pp. 238-250. [10.3280/STE2016-118014]
Breve nota sulla progressività dell'imposizione diretta in Italia
Sergio Beraldo
;
2016
Abstract
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.| File | Dimensione | Formato | |
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