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La riforma fiscale del 1996-2000 e il ruolo di Salvatore Biasco (The 1996-2000 tax reform in Italy and the role of Salvatore Biasco)

Author

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  • Vincenzo Visco

    (Associazione "Nuova Economia Nuova Societa'")

Abstract

L'articolo considera l'evoluzione dell'imposizione dei redditi in Italia, e in particolare i tentativi di riforma degli anni '90 e primi 2000. In un tributo a Salvatore Biasco, l'autore ricostruisce il suo ruolo sia come parlamentare che come presidente di una commissione bicamerale sull'imposta sulle societa'. Considerando in particolare il sistema di Dual Income Tax (DIT) e l'Aiuto alla Crescita Economica (ACE), si evidenziano i differenti principi ispiratori dell'imposizione delle societa', e le soluzioni ibride trovate in Italia, nonche' le sfide perdurate nel tempo a causa di fattori politici ed economici. The article considers the evolution of income taxation in Italy, and in particular the reform attempts of the 1990s and early 2000s. In a tribute to Salvatore Biasco, the author reconstructs his role both as a parliamentarian and as president of a bicameral commission on corporate tax. Considering in particular the Dual Income Tax (DIT) system and the Economic Growth Aid (ACE) instrument, the article discusses different inspiring principles of corporate taxation and the hybrid solutions found in Italy, as well as the challenges that have persisted over time due to political and economic factors.

Suggested Citation

  • Vincenzo Visco, 2023. "La riforma fiscale del 1996-2000 e il ruolo di Salvatore Biasco (The 1996-2000 tax reform in Italy and the role of Salvatore Biasco)," Moneta e Credito, Economia civile, vol. 76(303), pages 221-233.
    • Handle: RePEc:psl:moneta:2023:34
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    File URL: https://rosa.uniroma1.it/rosa04/moneta_e_credito/article/view/18274/17076
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    References listed on IDEAS

    as
    1. Giampaolo Arachi, 2002. "Alcune osservazioni sulla proposta di riforma dell'imposizione sui redditi di capitale," Politica economica, Società editrice il Mulino, issue 3, pages 485-492.
    2. Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2009. "La riforma italiana della tassazione delle imprese e i suoi effetti sulle decisioni di investimento," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 0(3-4), pages 91-113.
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      Keywords

      Salvatore Biasco; tax system; Italian corporate taxation;
      All these keywords.

      JEL classification:

      • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
      • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
      • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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