Aveva ragione Ortensia? Ovvero sul “consenso†alla tassazione: no taxation without representation. Il singolare caso dell'IMU. Spunti per una discussione

Antonello Cincotta ()
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Antonello Cincotta: Sapienza Università di Roma - Dipartimento di Studi Giuridici ed Economici

No 85, Public Finance Research Papers from Istituto di Economia e Finanza, DSGE, Sapienza University of Rome

Abstract: Constitutional provisions set forth the core tenets and fundamental values that define the very nature of the State, thus constituting the bedrock of the national legal system. The principle of no taxation without representation, despite the absence of any express mention in the Constitutional Charter, manifestly embodies those overarching rules to which lower-ranking tax law must conform. By specifically highlighting this principle, the author examines the unconstitutional features of the well-known IMU (the Italian municipal property tax).

Keywords: no taxation without representation; Italian Constitution; public finance; fiscal sustainability; Ortensia; regionalism; macroregions (search for similar items in EconPapers)
JEL-codes: H11 H71 H77 K34 N01 R12 (search for similar items in EconPapers)
Pages: 31 pages
Date: 2026-06
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