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Origins, Design, Implementation and Shortcomings of Cesare Cosciani?s Tax Reform Proposals

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  • Antonio Pedone

Abstract

The most important tax reform in Italian history is based on the Cosciani Report published in 1964. It contained an analysis of the drawbacks of the tax system existing at that time and of the aims assigned to a modern tax system. It contained also detailed proposals on the two taxes that were to become the main sources of revenue: the progressive individual income tax and the value added tax. Many factors have influenced and distorted the implementation of the reform that changed dramatically the level, structure and distribution of the tax burden. Such factors are analysed in this paper with reference to Cosciani?s opinions, criticism and suggestions which are still relevant for the many problems met by modern tax systems in contemporary globalized and ever-changing economies.

Suggested Citation

  • Antonio Pedone, 2014. "Origins, Design, Implementation and Shortcomings of Cesare Cosciani?s Tax Reform Proposals," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 25-38.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2014-003002
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    References listed on IDEAS

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    1. Antonio Pedone, 2009. "Tax Theory and Tax Practice: The Problems of Defining, Measuring and Assessing Tax Bases," Working Papers in Public Economics 119, University of Rome La Sapienza, Department of Economics and Law.
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    More about this item

    Keywords

    Cesare Cosciani; imposta personale progressiva sul reddito; sistema tributario italiano; riforma tributaria.;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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