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Tax systems and tax reforms in Europe: Italy

  • Luigi, Bernardi

The paper discusses the Italian tax systems, with reference to its development since the 1970s, both in quantitative and institutional features. The principal aspects of main existin taxes are then presented Finally the paper analyzes the distribution of fiscal burde, the recet and planned reforms an future outlook for the improvment of the system

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File URL: http://mpra.ub.uni-muenchen.de/18045/1/MPRA_paper_18045.pdf
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 18045.

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Date of creation: 15 Sep 2002
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Handle: RePEc:pra:mprapa:18045
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  1. Susanto Basu & John G. Fernald, 1997. "Aggregate productivity and aggregate technology," International Finance Discussion Papers 593, Board of Governors of the Federal Reserve System (U.S.).
  2. Willi Leibfritz & John Thornton & Alexandra Bibbee, 1997. "Taxation and Economic Performance," OECD Economics Department Working Papers 176, OECD Publishing.
  3. Bernardi Luigi, 2002. "Imposte giuste, giuste giustizie e riforme impossibili," Politica economica - Journal of Economic Policy (PEJEP), Società editrice il Mulino, issue 3, pages 585-596.
  4. Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer, vol. 1(1), pages 57-79, February.
  5. Vito Tanzi & Howell H. Zee, 1996. "Fiscal Policy and Long-Run Growth," IMF Working Papers 96/119, International Monetary Fund.
  6. Massimo Bordignon & Alberto Zanardi, 1997. "Tax Evasion in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 56(3-4), pages 169-210, December.
  7. Galasso, Vincenzo & Profeta, Paola, 2002. "The political economy of social security: a survey," European Journal of Political Economy, Elsevier, vol. 18(1), pages 1-29, March.
  8. Barry Bosworth & Gary Burtless, 1992. "Effects of Tax Reform on Labor Supply, Investment, and Saving," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 3-25, Winter.
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