Advanced Search
MyIDEAS: Login

Il disegno di legge delega sulla riforma fiscale: compatibilità e copertura finanziaria

Contents:

Author Info

  • Giarda Piero
Registered author(s):

    Abstract

    The government proposal for the wide ranging tax reduction program ("Enabling statute to reform the central government tax system") was not complying with constitutional provisions that require budget policy programs expected to affect budget deficits to provide alternative means of financing, be they in the form of reducing public spending or increasing other sources of revenue. The legislative proposal of tax reductions in personal and corporate income tax rates and of the repeal of the tax on corporate value added have now been transformed, in the bill approved by the Chamber of Deputies, in a reform that only changes the legal structures of the personal and corporate income tax, but it does not set any tax rate reductions. The paper discusses the constitutional reasons that lie behind the Parliament induced changes and the unlikely prospect, for Italy, of a supply side induced growth of GDP capable to generate the tax revenue that would make the reform "to pay for itself".

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.rivisteweb.it/download/article/10.1429/7351
    Download Restriction: no

    File URL: http://www.rivisteweb.it/doi/10.1429/7351
    Download Restriction: no

    Bibliographic Info

    Article provided by Società editrice il Mulino in its journal Politica economica.

    Volume (Year): (2002)
    Issue (Month): 3 ()
    Pages: 569-584

    as in new window
    Handle: RePEc:mul:je8794:doi:10.1429/7351:y:2002:i:3:p:569-584

    Contact details of provider:

    Related research

    Keywords:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:mul:je8794:doi:10.1429/7351:y:2002:i:3:p:569-584. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ().

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.