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Alcune considerazioni in tema di riforma fiscale e neutralità della tassazione


  • Vincenzo Visco


The paper examines the characteristics of the Italian tax reform of 1997. The analysis is purposedely carried on in very simple terms, aiming at beeing understood also by non economists. The theoretical and analytic foundations of the reform are explained and clarified showing that some objection to the reform proposed mainly by accountants and lawyers are not based on scientific grounds.

Suggested Citation

  • Vincenzo Visco, 2002. "Alcune considerazioni in tema di riforma fiscale e neutralità della tassazione," Politica economica, Società editrice il Mulino, issue 3, pages 341-364.
  • Handle: RePEc:mul:je8794:doi:10.1429/7341:y:2002:i:3:p:341-364

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