Questo articolo tratta dell'iniquita orizzontale del sistema tax-benefit in Italia e dell'impatto congiunto delle recenti modifiche apportate al sistema di imposizione diretta e al sistema di …
In 2022, two measures were introduced that modified the Italian tax-benefit system: the first revised the structure of the personal income tax (PIT), while the second introduced a new …
S Boscolo - Politica economica, 2022 - rivisteweb.it
This paper is about the horizontal inequity of the Italian tax-benefit system and the joint impact of recent changes to the direct taxation system, family allowances and child benefits …
S Boscolo - DEMB WORKING PAPER SERIES, 2020 - iris.unimore.it
This paper deals with the erosion of the personal income tax (PIT) base, a wellknown phenomenon that is undermining the redistributive features of the Italian tax system. Several …