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Erosione della base imponibile irpef e argomenti per una sua ricomposizione

Author

Listed:
  • Cristian Perniciano

Abstract

L?Irpef, pensata come una imposta personale onnicomprensiva, in realt? non lo fu mai. Alle esclusioni delle rendite antecedenti alla sua stessa partenza, se ne sono poi aggiunte molte altre, specialmente negli ultimi 20 anni, riducendo di molto la progressivit? dell?imposizione del reddito nel nostro Paese. Per tutti i redditi non assoggettati all?Irpef non solo si fa patire all?Erario un gettito inferiore, ma si distribuisce il risparmio fiscale in maniera regressiva. Le ratio che hanno portato all?esclusione di rilevante base imponibile si dimostrano, alle attuali condizioni, non pi? cos? valide, quando non addirittura legate a ragioni di mero consenso elettorale ottenuto al prezzo di un sistema impositivo che ha perso razionalit? ed equit?. Nelle conclusioni si propongono soluzioni per ricomporre un sistema onnicomprensivo, o semicomprensivo, affrontando anche il necessario periodo di transizione e facendo tesoro dell?esperienza delle riforme di Vanoni.

Suggested Citation

  • Cristian Perniciano, 2021. "Erosione della base imponibile irpef e argomenti per una sua ricomposizione," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 0(2), pages 27-45.
    • Handle: RePEc:fan:eseses:v:html10.3280/es2021-002003
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    References listed on IDEAS

    as
    1. Vincenzo Visco, 2019. "Promemoria per una riforma fiscale (A Briefing for a Tax System Reform)," Politica economica, Società editrice il Mulino, issue 1, pages 131-154.
    2. Massimo Baldini, 2021. "Redistribution and progressivity of the Italian personal income tax, 40 years later," Fiscal Studies, John Wiley & Sons, vol. 42(2), pages 345-366, June.
    3. Simonetta Botarelli, 2004. "Tra riforme mancate e riforme attuate: da Vanoni alla riforma degli anni ’70," Department of Economics University of Siena 434, Department of Economics, University of Siena.
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    More about this item

    Keywords

    Irpef; base imponibile; Imposte sul reddito; comprehensive income tax; progressivit?; spese fiscali;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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