This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income … replacing the set of existing taxes on financial and real assets with a single net wealth tax …

This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income … replacing the set of existing taxes on financial and real assets with a single net wealth tax …

Many researchers and policymakers have made strong arguments for broadening the taxes on wealth and its returns …. Although the theoretical literature on (optimal) wealth taxation is growing, there exists a large void in empirical research …. This paper addresses this void by analysing the redistributive and budgetary impact of wealth taxes in six European …

We study the political consequences of a major land reform in Italy, which split large estates and transferred land to …