The Tax Reform Drafted by the Cosciani Commission in 1964

Bruno Bises

ECONOMIA PUBBLICA, 2014, vol. 2014/3, issue 3, 5-21

Abstract: This paper intends to provide an Introduction to this Special Issue devoted to analyse the tax reform proposed for Italy in 1964 by the Commission chaired by Cesare Cosciani, by supplying an overview of the pre-reform tax system, of the tax design envisaged by the Cosciani Commission and of the tax reform framework that was approved by the Italian Parliament in 1971.

Keywords: Riforma tributaria; Sistema tributario italiano; Commissione Cosciani (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2014
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