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Breve nota sulla progressivit? dell?imposizione diretta in Italia

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  • Sergio Beraldo
  • Giovanni Esposito

Abstract

In this paper we briefly analyze the evolution of the personal Income Tax in Italy, emphasizing the essential features of the main policy reforms carried out starting from the seventies. We argue that the objectives set by earlier reforms, in particular those related with the application of the constitutional principle according to which the tax system should burden taxpayers according to their capacity to pay, have been substantially softened.

Suggested Citation

  • Sergio Beraldo & Giovanni Esposito, 2016. "Breve nota sulla progressivit? dell?imposizione diretta in Italia," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2016(118-119-1), pages 238-250.
    • Handle: RePEc:fan:steste:v:html10.3280/ste2016-118014
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    References listed on IDEAS

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    1. Stiglitz, Joseph E., 1987. "Pareto efficient and optimal taxation and the new new welfare economics," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 2, chapter 15, pages 991-1042, Elsevier.
    2. Stiglitz, Joseph E., 1982. "Self-selection and Pareto efficient taxation," Journal of Public Economics, Elsevier, vol. 17(2), pages 213-240, March.
    3. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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