Reforming Capital Taxation in Italy

Eyraud, Luc

This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax

MoreLess

Year of publication:	2014
Authors:	Eyraud, Luc
Other Persons:	Eyraud, Luc (contributor)
Publisher:	Washington, D.C : International Monetary Fund
Subject:	Italien \| Italy \| Steuerreform \| Tax reform \| Umverteilung \| Redistribution \| Vermögen \| Wealth \| Kapitalertragsteuer \| Capital income tax \| Substanzsteuer \| Capital levy

freely available

Full text |

More access options

elibrary.imf.org

doi.org

Check Google Scholar

In libraries world-wide (WorldCat)

In German libraries (KVK)

subito order

I need help

Erscheint auch als (Druck-Ausgabe):

Eyraud, Luc. Reforming Capital Taxation in Italy. - Washington, D.C. : International Monetary Fund, 2014

Persistent link: https://www.econbiz.de/10014394358