L?ici: una valutazione a un decennio dalla sua introduzione

Simone Pellegrino

ECONOMIA PUBBLICA, 2007, vol. 2007/5-6, issue 5-6, 143-170

Abstract: L?ici: una valutazione a un decennio dalla sua introduzione - In this work we study the local municipal property tax in Italy (Imposta comunale sugli immobili) during the period 1993-2004. We first focus on the main characteristics of the tax, and underline its main issues. A statistical analysis on the changes in its structure, tax base and tax rates for each Italian Municipality during the last decade follows.

Date: 2007
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