On the Theoretical Background of Cosciani?s Tax Reform

Alessandro Petretto ()

ECONOMIA PUBBLICA, 2014, vol. 2014/3, issue 3, 59-79

Abstract: The aim of this paper is to underline the theoretical foundations of the Report "Stato dei lavori della Commissione per lo studio della riforma tributaria" (hereafter CSRT, 1964) with reference to the second objective of the reform itself, i.e. to realize an "equalizing, efficient and transparent progressivity of the Italian tax system". CSRT (1964), as a White Paper directed to the Treasury, could not dwell on designing the theoretical foundations of the proposals, but, at the end, these ones stand out. In looking at them, the author finds a sort of ideal theoretical "bridge" between the main scholars of Italian tradition of public finance, Haig and Simons, Richard Musgrave and James Mirrlees. In any case, the CSRT (1964) fiscal proposals are characterized by a great pragmatism and concreteness within the specific Italian institutional setting.

Keywords: Progressivit?; equit?; efficienza; imposta personale sul reddito (search for similar items in EconPapers)
JEL-codes: B15 H20 (search for similar items in EconPapers)
Date: 2014
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