Breve nota sulla progressivit? dell?imposizione diretta in Italia

Sergio Beraldo and Giovanni Esposito

STUDI ECONOMICI, 2016, vol. 2016/118-119-120, issue 118-119-120, 238-250

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.

JEL-codes: H24 (search for similar items in EconPapers)
Date: 2016
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