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...

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Bibliographic details
Main Author: Pollastri, Corrado
Zanardi, Alberto
Format: Journal Article
Language: Italian
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
ISSN: 1120-9496
Discipline: Economics
Online Access: Fulltext
Database: Database information not found
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