From IMU to TASI: an estimate for Tuscany

Chiara Angoletti (chiara.agnoletti@irpet.it), Chiara Bocci (chiara.bocci@irpet.it), Claudia Ferretti (claudia.ferretti@irpet.it) and Patrizia Lattarulo (patrizia.lattarulo@irpet.it)
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Chiara Angoletti: Istituto Regionale per la Programmazione Economica della Toscana
Chiara Bocci: Istituto Regionale per la Programmazione Economica della Toscana
Claudia Ferretti: Istituto Regionale per la Programmazione Economica della Toscana
Patrizia Lattarulo: Istituto Regionale per la Programmazione Economica della Toscana

No 473, Miscellanea from Istituto Regionale per la Programmazione Economica della Toscana

Abstract: The Municipal Tax on indivisible services (Tassa comunale sui servizi indivisibili – TASI), which constitutes the portion of the Unique City Tax (Imposta Unica Comunicale – IUC) specifically devoted to finance indivisible services, such as public lighting, municipal police, street furniture, park maintenance, and so on, is exclusively assigned to municipalities and is imposed on all real-estates. Therefore, in 2014, the taxes on non primary residences will be both IMU, that will be calculated following unchanged criteria and amounts, and TASI, whose basic rate is 0.1 per cent. On the contrary, the tax levied on non-luxury primary residences will no more be IMU, but TASI, whose rate is comprised in the range from 0.1 to 0.25 per cent, and thus results in lower amounts. This article, drawing from the databases of Tuscany’s city land registries, makes some levy estimates for the next financial year.

Keywords: municipal property taxes; real-estate tax; tax reform; Tuscany (search for similar items in EconPapers)
JEL-codes: E62 G17 H71 (search for similar items in EconPapers)
Date: 2013
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