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From IMU to TASI: an estimate for Tuscany

Author

Listed:
  • Chiara Agnoletti

    (Istituto Regionale per la Programmazione Economica della Toscana)

  • Chiara Bocci

    (Istituto Regionale per la Programmazione Economica della Toscana)

  • Claudia Ferretti

    (Istituto Regionale per la Programmazione Economica della Toscana)

  • Patrizia Lattarulo

    (Istituto Regionale per la Programmazione Economica della Toscana)

Abstract

The Municipal Tax on indivisible services (Tassa comunale sui servizi indivisibili – TASI), which constitutes the portion of the Unique City Tax (Imposta Unica Comunicale – IUC) specifically devoted to finance indivisible services, such as public lighting, municipal police, street furniture, park maintenance, and so on, is exclusively assigned to municipalities and is imposed on all real-estates. Therefore, in 2014, the taxes on non primary residences will be both IMU, that will be calculated following unchanged criteria and amounts, and TASI, whose basic rate is 0.1 per cent. On the contrary, the tax levied on non-luxury primary residences will no more be IMU, but TASI, whose rate is comprised in the range from 0.1 to 0.25 per cent, and thus results in lower amounts. This article, drawing from the databases of Tuscany’s city land registries, makes some levy estimates for the next financial year.

Suggested Citation

  • Chiara Agnoletti & Chiara Bocci & Claudia Ferretti & Patrizia Lattarulo, 2013. "From IMU to TASI: an estimate for Tuscany," Miscellanea 473, Istituto Regionale per la Programmazione Economica della Toscana.
    • Handle: RePEc:irp:msclln:473
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    More about this item

    Keywords

    municipal property taxes; real-estate tax; tax reform; Tuscany;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • G17 - Financial Economics - - General Financial Markets - - - Financial Forecasting and Simulation
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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