Per una riforma dell'IRPEF: la progressività continua dell'aliquota media (Towards a reform of the Italian personal income tax: The progressive average tax rate as a continuous function)
This paper presents a reform of the structure of the Italian personal incometax (IRPEF) which combines a plurality of objectives: simplifying the tax and smoothing thecurves of the tax rates; increasing the transparency and comprehensibility of the tax for thetaxpayer; providing tax authorities with...
|Place of publication:||
Società editrice il Mulino 01.04.2020
|published in:||Politica economica (Bologna, Italy) no. 1; pp. 141 - 158|
|Data of publication:||aprile 2020|
|Database:||Database information not found
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