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Tassazione progressiva, equit? del prelievo e Flat Tax

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  • Dario Stevanato

Abstract

L?articolo ripercorre le ragioni sottostanti all?imposta personale progressiva sui redditi, evidenziando il suo affermarsi come strumento compensatorio rispetto agli effetti regressivi delle imposte indirette, che colpiscono maggiormente i pi? poveri, e la sua giustificazione sul terreno dell?uguaglianza dei "sacrifici" provocati dal prelievo fiscale. Come accaduto non solo in Italia, gli ordinamenti tributari si sono per? allontanati dallo schema teorico dell?imposta progressiva, che doveva applicarsi al reddito complessivo ma ha finito per gravare sui soli redditi di lavoro. Ne ? risultato un sistema farraginoso di imposte speciali e proporzionali sui singoli redditi di capitale, con limitazione della progressivit?, sostan-zialmente, ai soli redditi "guadagnati" e con una componente lavorativa. In questo contesto l?abbandono delle aliquote graduate a favore di una flat tax, cio? un?imposta ad aliquota proporzionale con esenzione dei redditi minimi, in grado di realizzare la progressivit? per deduzione, potrebbe riuscire nell?intento di ripristinare l?equit? orizzontale oggi violata, riducendo la pressione fiscale sui redditi di lavoro.

Suggested Citation

  • Dario Stevanato, 2017. "Tassazione progressiva, equit? del prelievo e Flat Tax," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 2017(1), pages 122-147.
    • Handle: RePEc:fan:eseses:v:html10.3280/es2017-001009
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    References listed on IDEAS

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    1. Mill, John Stuart, 1848. "Principles of Political Economy (II): Distribution," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, volume 2, number mill1848-2.
    2. Mill, John Stuart, 1848. "Principles of Political Economy (III): Exchange," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, volume 3, number mill1848-3.
    3. Mill, John Stuart, 1848. "Principles of Political Economy (I): Production," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, volume 1, number mill1848-1.
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    Cited by:

    1. Stefano Boscolo, 2021. "On the horizontal inequity effect of the erosion of the pit base: the case of Italy," Politica economica, Società editrice il Mulino, issue 1, pages 43-82.
    2. Stefano Boscolo, 2020. "On the Horizontal Inequity Effect of the Erosion of the PIT Base: The Case of Italy," Department of Economics 0176, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".

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