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Tra riforme mancate e riforme attuate: da Vanoni alla riforma degli anni ’70

Author

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  • Simonetta Botarelli

Abstract

Tra le proposte di riforma fiscale avanzate nel secondo dopoguerra assumono particolare enfasi quelle presenti nelle posizioni di Visentini e Cosciani, espresse nel 1948 in seno alla Commissione Vanoni; posizioni intorno alle quali ruoterà tutto il dibattito relativo alle ipotesi di riforma fiscale anche degli anni ’60. Se una prima innovazione alla struttura dell’ordinamento tributario è da attribuire alle norme sulla perequazione tributaria (Vanoni nel 1951), la seconda legge di perequazione tributaria, da una lato, e la costituzione della Commissione di riforma tributaria Cosciani all’inizio degli anni ’60, dall’altro, indicano il percorso di riferimento del processo in cui ha trovato esplicitazione la costruzione del sistema tributario italiano con la riforma degli anni ’70.

Suggested Citation

  • 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.
    • Handle: RePEc:usi:wpaper:434
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    File URL: http://repec.deps.unisi.it/quaderni/434.pdf
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    Citations

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    Cited by:

    1. Bruno Bises, 2014. "The Tax Reform Drafted by the Cosciani Commission in 1964," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 5-21.
    2. Matías Dewey & Donato Di Carlo, 2022. "Governing through non‐enforcement: Regulatory forbearance as industrial policy in advanced economies," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 930-950, July.
    3. 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.
    4. Paolo Liberati, 2014. "The Tax Treatment of Family Income: Equity and Efficiency," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 167-176.

    More about this item

    Keywords

    experimenter bias; gender differences; trust; reciprocity;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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