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Tax Reforms in Italy and in Europe: An Introduction

Author

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  • Luigi Bernardi

    (University of Pavia)

Abstract

During the last decade almost all European tax systems have been subject to more than one change. However, these reforms have been rather limited in scope. In Italy a period of far-reaching reforms started at the end of the 1990s: the "Visco" reform in 1997 and the "Tremonti" reform in 2004. These two reforms are critically discussed with respect to their European counterparts. Moreover some suggestions are proposed to radically reform the present Italian tax system, both as a whole and with particular reference to the corporation tax and to the income tax.

Suggested Citation

  • Luigi Bernardi, 2005. "Tax Reforms in Italy and in Europe: An Introduction," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 139-158, November.
    • Handle: RePEc:gde:journl:gde_v64_n2-3_p139-158
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    References listed on IDEAS

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    More about this item

    Keywords

    tax reforms; Italy; Europe;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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