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Tax Reforms in Italy and in Europe: An Introduction

  • Luigi Bernardi

    ()

    (University of Pavia)

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.

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File URL: ftp://ftp.gde.unibocconi.it/gde_articles/2005/GDE_V64_N2-3_P139-158.pdf
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Article provided by GDE (Giornale degli Economisti e Annali di Economia), Bocconi University in its journal Giornale degli Economisti e Annali di Economia.

Volume (Year): 64 (2005)
Issue (Month): 2-3 (November)
Pages: 139-158

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Handle: RePEc:gde:journl:gde_v64_n2-3_p139-158
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