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La tassazione dei redditi delle donne ed il principio di uguaglianza tributaria: la leva impositiva per la realizzazione e promozione dell?equit? fiscale di genere

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  • Luigi Iacobellis

Abstract

In uno scenario mondiale aggravato dalla situazione pandemica e caratterizzato dall?acuirsi delle disuguaglianze, il tema delle differenze di genere assume un ruolo di assoluta centralit?. Analizzati i principali elementi del gender gap e del differenziale retributivo di genere, anche in ragione dei pi? recenti studi ed analisi statistiche, nel contributo si ? inteso indagare in diritto la possibilit? di introdurre una tassazione di vantaggio per le donne, nel rispetto dei limiti imposti dal diritto unionale, dai fondamenti del sistema tributario italiano e dal principio di uguaglianza tributaria sancito dalla nostra Carta costituzionale. De jure condendo vengono valutate le possibili strategie, funzionali anche al quadro post-pandemico, che l?ordinamento tributario potr? adottare per il raggiungimento di una equit? fiscale di genere, illustrando potenzialit? e criticit? della leva impositiva per ridurre e contrastare il gender gap attraverso una rimodulazione del sistema di tassazione dei redditi delle donne.

Suggested Citation

  • Luigi Iacobellis, 2021. "La tassazione dei redditi delle donne ed il principio di uguaglianza tributaria: la leva impositiva per la realizzazione e promozione dell?equit? fiscale di genere," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 0(2), pages 82-94.
    • Handle: RePEc:fan:eseses:v:html10.3280/es2021-002006
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    References listed on IDEAS

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    1. Atkinson, Anthony B., 2015. "Inequality: what can be done?," LSE Research Online Documents on Economics 101810, London School of Economics and Political Science, LSE Library.
    2. Francesca Carta & Marta De Philippis, 2021. "The impact of the COVID-19 shock on labour income inequality: evidence from Italy," Questioni di Economia e Finanza (Occasional Papers) 606, Bank of Italy, Economic Research and International Relations Area.
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    More about this item

    Keywords

    donne; divario di genere; tassazione; tassazione di genere; uguaglianza tributaria;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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