Tax Harmonization: the Italian Perspective

Alberto Majocchi

Chapter 9 in Tax Harmonization and Financial Liberalization in Europe, 1992, pp 110-118 from Palgrave Macmillan

Abstract: Abstract In this paper I intend to discuss briefly the ideas that have emerged in the Italian debate on the problem of fiscal harmonization. As usual in Italy, this debate has not been very extensive and has mainly involved academic circles. Discussion papers are likely to have been prepared inside public institutions, but they are not generally known or published, and therefore have not contributed to the shaping of opinion.

Keywords: Budget Balance; Capital Movement; Revenue Loss; Revenue Increase; Origin Principle (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-22008-3_9

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DOI: 10.1007/978-1-349-22008-3_9

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