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Tra riforme mancate e riforme attuate: da Vanoni alla riforma degli anni ’70

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  • Simonetta Botarelli


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    Tra le proposte di riforma fiscale avanzate nel secondo dopoguerra assumono particolare enfasi quelle presenti nelle posizioni di Visentini e Cosciani, espresse nel 1948 in seno alla Commissione Vanoni; posizioni intorno alle quali ruoterà tutto il dibattito relativo alle ipotesi di riforma fiscale anche degli anni ’60. Se una prima innovazione alla struttura dell’ordinamento tributario è da attribuire alle norme sulla perequazione tributaria (Vanoni nel 1951), la seconda legge di perequazione tributaria, da una lato, e la costituzione della Commissione di riforma tributaria Cosciani all’inizio degli anni ’60, dall’altro, indicano il percorso di riferimento del processo in cui ha trovato esplicitazione la costruzione del sistema tributario italiano con la riforma degli anni ’70.

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    Paper provided by Department of Economics, University of Siena in its series Department of Economics University of Siena with number 434.

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    Date of creation: Sep 2004
    Handle: RePEc:usi:wpaper:434
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