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Le imposte sulla prima casa in Italia, un equilibrio difficile fra decentramento e redistribuzione

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  • Giovanna Messina
  • Marco Savegnago

Abstract

Questo lavoro ripercorre l?evoluzione recente della fiscalità immobiliare locale in Italia. Si utilizzano numerose fonti informative, sia a livello aggregato sia a livello individuale, per ricostruire la variazione del prelievo sull?abitazione principale nell?ultimo triennio e analizzare i profili redistributivi del passaggio dall?imposta municipale propria (Imu) al tributo sui servizi indivisibili (Tasi). L?analisi mostra una significativa riduzione della componente di prelievo legata alla proprietà immobiliare fra il 2012 e il 2014; considerando anche i tributi destinati al servizio dei rifiuti, l?onere fiscale complessivo sull?abitazione di residenza è rimasto sostanzialmente invariato. Questo passaggio si è accompagnato, tuttavia, ad una maggiore incidenza del prelievo sulle famiglie a basso reddito, a causa del minore impatto delle detrazioni. Lo studio conclude discutendo possibili interventi volti ad accrescere la visibilità e l?equità del prelievo, realizzabili a parità di gettito.

Suggested Citation

  • Giovanna Messina & Marco Savegnago, 2015. "Le imposte sulla prima casa in Italia, un equilibrio difficile fra decentramento e redistribuzione," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(3), pages 5-29.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2015-003001
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    2. Ilaria De Angelis & Guido de Blasio & Lucia Rizzica, 2018. "On the unintended effects of public transfers: evidence from EU funding to Southern Italy," Temi di discussione (Economic working papers) 1180, Bank of Italy, Economic Research and International Relations Area.
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    4. Francesco Chiocchio, 2024. "Why Not Tax It? The Effects of Property Taxes on House Price and Homeownership," Working Papers wp2024_2404, CEMFI.

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