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Progressività con funzioni continue

Author

Listed:
  • Ruggero Paladini

    (Università Sapienza di Roma - Dipartimento di Studi Giuridici ed Economici)

Abstract

In questo lavoro vengono presentate due imposte caratterizzate da uso di funzioni continue; la prima è l’Imposta complementare progressiva sul reddito in vigore dal 1923 al 1973, il cui nome deriva dal costituire un’integrazione dell’Imposta di ricchezza mobile, un’imposta a carattere reale, che si applicava cioè separatamente ai diversi redditi. La seconda è l’imposta personale sul reddito in Germania, in vigore da circa mezzo secolo. Verranno discusse diversi tipi di funzioni continue, per concentrarsi poi sui problemi di una ipotesi di sostituzione del sistema dell’Irpef con una funzione continua.

Suggested Citation

  • Ruggero Paladini, 2021. "Progressività con funzioni continue," Public Finance Research Papers 51, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    • Handle: RePEc:gfe:pfrp00:00051
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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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