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Prospettive della discriminazione qualitativa tra redditi di lavoro

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  • Daniele Can?

Abstract

La discriminazione qualitativa consiste nel trattamento differenziato di redditi, il cui possesso manifesta diversa capacit? contributiva in ragione della fonte patrimoniale. Concorre dunque ad assicurare, pi? che derogare, all?uguaglianza tributaria. Poich? l?apprezzamento delle situazioni che esprimono capacit? contributiva spetta al legislatore, nel limite della ragionevolezza della differenziazione e della coerenza della relativa disciplina, i vincoli pi? stringenti alla discriminazione qualitativa non sono di ordine costituzionale, bens? dipendono dalla struttura dell?imposta sul reddito. Le possibilit? di discriminazione qualitativa tra redditi di lavoro sono dunque limitate nell?Irpef.

Suggested Citation

  • Daniele Can?, 2021. "Prospettive della discriminazione qualitativa tra redditi di lavoro," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 0(2), pages 58-81.
    • Handle: RePEc:fan:eseses:v:html10.3280/es2021-002005
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    More about this item

    Keywords

    Discriminazione qualitativa; imposta sui redditi; redditi di lavoro;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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