Alcune osservazioni sulla proposta di riforma dell'imposizione sui redditi di capitale - 2002

Giampaolo Arachi Full Version (PDF)
(Quaderni del Dipartimento di Scienze Economiche e Matematico-Statistiche dell'Università del Salento - Collana di Economia, 24/11 / 2002)
The Italian government has recently issued a bill for reforming capital income taxation both at personal and corporate level. This short note evaluates some of the main innovations contained in the government’s proposal.
As to personal taxation, the reform maintains the demise of accruals taxation and the implementation of a flat rate tax at 12.5% on both capital income and realised capital gains. As to corporate taxation, the government aims at abolishing both Irap and the so-called “Dit”, and at reducing the statutory tax rate down to 33%.
The note illustrates the reasons for disposing of accruals taxation as well as the drawbacks of a flat rate tax on the sum of capital income and realised capital gains and losses. Further, the note compares the average effective tax rate on corporate income both pre- and post-reform. It turns out that in its first stage the reform will slightly increase the tax burden on corporate income.
The note ends with a discussion of the effect of tax competition on the future prospects of the Italian tax system.

Table of Contents


Imposizione sulle rendite finanziarie     PDF
Giampaolo Arachi 2-5

Imposizione sulle società     PDF
Giampaolo Arachi 5-7

Una lettura d'insieme     PDF
Giampaolo Arachi 7-8

Bibliografia     PDF
8-9


Questo sito utilizza un cookie tecnico per consentire la corretta navigazione. Se vuoi saperne di più consulta l'informativa estesa.

مبلمان اداریصندلی مدیریتیصندلی اداریمیز اداریوبلاگدهیفروشگاه اینترنتیگن لاغریشکم بند لاغریتبلیغات کلیکیآموزش زبان انگلیسیپاراگلایدرساخت وبلاگبوی بد دهانخرید بلیط هواپیمابلیط هواپیماخرید بلیط اتوبوسبلیط اتوبوس


Creative Commons License
This work is licensed under a Creative Commons Attribuzione - Non commerciale - Non opere derivate 3.0 Italia License.