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The Tax Reform Drafted by the Cosciani Commission in 1964

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  • Bruno Bises

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.

Suggested Citation

  • Bruno Bises, 2014. "The Tax Reform Drafted by the Cosciani Commission in 1964," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 5-21.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2014-003001
    as

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    References listed on IDEAS

    as
    1. Simonetta Botarelli, 2004. "Tra riforme mancate e riforme attuate: da Vanoni alla riforma degli anni ’70," Department of Economics University of Siena 434, Department of Economics, University of Siena.
    2. Evsey D. Domar & Richard A. Musgrave, 1944. "Proportional Income Taxation and Risk-Taking," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 58(3), pages 388-422.
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    More about this item

    Keywords

    Riforma tributaria; Sistema tributario italiano; Commissione Cosciani;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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