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Tax systems and tax reforms in Europe: Italy

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  • Luigi, Bernardi

Abstract

The paper discusses the Italian tax systems, with reference to its development since the 1970s, both in quantitative and institutional features. The principal aspects of main existin taxes are then presented Finally the paper analyzes the distribution of fiscal burde, the recet and planned reforms an future outlook for the improvment of the system

Suggested Citation

  • Luigi, Bernardi, 2002. "Tax systems and tax reforms in Europe: Italy," MPRA Paper 18045, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:18045
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    File URL: https://mpra.ub.uni-muenchen.de/18045/1/MPRA_paper_18045.pdf
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    References listed on IDEAS

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    1. Vito Tanzi & Howell H. Zee, 1997. "Fiscal Policy and Long-Run Growth," IMF Staff Papers, Palgrave Macmillan, vol. 44(2), pages 179-209, June.
    2. Massimo Bordignon & Alberto Zanardi, 1997. "Tax Evasion in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 56(3-4), pages 169-210, December.
    3. Basu, Susanto & Fernald, John G., 2002. "Aggregate productivity and aggregate technology," European Economic Review, Elsevier, vol. 46(6), pages 963-991, June.
    4. Luigi Bernardi, 2002. "Imposte giuste, giuste giustizie e riforme impossibili," Politica economica, Società editrice il Mulino, issue 3, pages 585-596.
    5. Galasso, Vincenzo & Profeta, Paola, 2002. "The political economy of social security: a survey," European Journal of Political Economy, Elsevier, vol. 18(1), pages 1-29, March.
    6. Willi Leibfritz & John Thornton & Alexandra Bibbee, 1997. "Taxation and Economic Performance," OECD Economics Department Working Papers 176, OECD Publishing.
    7. Barry Bosworth & Gary Burtless, 1992. "Effects of Tax Reform on Labor Supply, Investment, and Saving," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 3-25, Winter.
    8. Bernard Dafflon (ed.), 2002. "Local Public Finance in Europe," Books, Edward Elgar Publishing, number 2590.
    9. Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 57-79, February.
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    Citations

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    Cited by:

    1. Roland Iwan Luttens & Erwin Ooghe, 2007. "Is it Fair to ‘Make Work Pay’?," Economica, London School of Economics and Political Science, vol. 74(296), pages 599-626, November.
    2. Paola Profeta, 2008. "Political Support and Tax Reforms: An Italian Example," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(01), pages 32-36, April.
    3. Castanheira, Micael & Profeta, Paola & Nicodème, Gaëtan, 2011. "On the political economics of tax reforms," CEPR Discussion Papers 8507, C.E.P.R. Discussion Papers.
    4. LUTTENS, Roland Iwan & OOGHE, Erwin, 2006. "Is it fair to ‘make work pay’ ?," LIDAM Discussion Papers CORE 2006026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    5. Paola Profeta, 2007. "Political support and tax reforms with an application to Italy," Public Choice, Springer, vol. 131(1), pages 141-155, April.
    6. Bernardi, LUIGI, 2013. "Recent findings regarding the shift from direct to indirect taxation in the EA-17," MPRA Paper 47877, University Library of Munich, Germany.
    7. Bernardi, Luigi, 2014. "Tax reforms in EU Member States subce rhe turn of the New centuri: selected observations," MPRA Paper 56856, University Library of Munich, Germany.
    8. Luigi, Bernardi, 2011. "Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera [Tax trends and tax effectcs of the economic crisis in European Union and in Switzerland," MPRA Paper 31005, University Library of Munich, Germany, revised 18 May 2011.
    9. Luigi Bernardi, 2014. "Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations," Working papers 2, Società Italiana di Economia Pubblica.
    10. Luigi, Bernardi & Mar, Chandler, 2004. "Main tax policy issues in the new members of Eu," MPRA Paper 18195, University Library of Munich, Germany.
    11. Luigi, Bernardi, 2003. "Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms," MPRA Paper 18041, University Library of Munich, Germany.
    12. Bernardi, Luigi, 2009. "Quali percorsi per la finanza pubblica italiana? Primi elementi di discussione [Perspective developments of public finance in Italy: a primer]," MPRA Paper 17578, University Library of Munich, Germany.
    13. Marilen Pirtea & Marius MiloÅŸ & Laura Raisa Iovu, 2007. "Tax Policy And Fiscal Competition In The European Union," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-5.
    14. repec:ces:ifodic:v:6:y:2008:i:1:p:14567170 is not listed on IDEAS
    15. Paola Profeta & Simona Scabrosetti, 2010. "The Political Economy of Taxation," Books, Edward Elgar Publishing, number 13258.
    16. Luigi, Bernardi, 2011. "Economic crisis and taxation in Europe," MPRA Paper 31007, University Library of Munich, Germany.
    17. Paola Profeta & Simona Scabrosetti, 2017. "The Political Economy of Taxation in Europe," Hacienda Pública Española / Review of Public Economics, IEF, vol. 220(1), pages 139-172, March.
    18. Hannes Winner, 2012. "Fiscal Competition and the Composition of Public Expenditure: An Empirical Study," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 6(3), September.
    19. Igor Kotlán, 2008. "Gnoseologické přístupy k daňové reformě v ČR [Gnoseology approach to the tax reform in the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, vol. 2008(4), pages 505-519.

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    More about this item

    Keywords

    Tax Systems Tax Reforms Italy;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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