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Promemoria per una riforma fiscale (A Briefing for a Tax System Reform)

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  • Vincenzo Visco

Abstract

Most current tax systems of developed countries are grounded on a faulty economic design and face serious operational difficulties. Two companion issues stand out among several factors. First, tax competition in a globalized economy has reduced the effective tax rates on companies and top personal incomes. Second, and perhaps more important, the labour income share has progressively decreased by 10-15 percentage points over the last 30 years. However, all tax systems still rely mainly on labour income levies. This article tackles these issues with reference mainly to Italy and advances proposals for a comprehensive tax system reform.

Suggested Citation

  • Vincenzo Visco, 2019. "Promemoria per una riforma fiscale (A Briefing for a Tax System Reform)," Politica economica, Società editrice il Mulino, issue 1, pages 131-154.
    • Handle: RePEc:mul:je8794:doi:10.1429/93309:y:2019:i:1:p:131-154
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    Cited by:

    1. Cristian Perniciano, 2021. "Erosione della base imponibile irpef e argomenti per una sua ricomposizione," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 0(2), pages 27-45.
    2. Dalila De Rosa & Gloria Di Caprera & Francesco Figari & Carlo Fiorio & Pasquale Giacobbe & Marco Manzo & Elena Miola & Giorgio Mongelli & Chiara Subrizi, 2023. "L’Assegno Unico e Universale e la revisione dell’IRPEF nel 2022: un’analisi di equità ed efficienza per famiglie di lavoratori dipendenti," Working Papers wp2023-19, Ministry of Economy and Finance, Department of Finance.

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