Autore:
Pedone, Antonio Titolo:
Origins, Design, Implementation and Shortcomings of Cesare Cosciani's Tax Reform ProposalsPeriodico:
Economia pubblicaAnno:
2014 - Fascicolo:
3 - Pagina iniziale:
25 - Pagina finale:
38The most important tax reform in Italian history is based on the Cosciani Report published in 1964. It contained an analysis of the drawbacks of the tax system existing at that time and of the aims assigned to a modern tax system. It contained also detailed proposals on the two taxes that were to become the main sources of revenue: the progressive individual income tax and the value added tax. Many factors have influenced and distorted the implementation of the reform that changed dramatically the level, structure and distribution of the tax burden. Such factors are analysed in this paper with reference to Cosciani’s opinions, criticism and suggestions which are still relevant for the many problems met by modern tax systems in contemporary globalized and ever-changing economies.
SICI: 0390-6140(2014)3<25:ODIASO>2.0.ZU;2-O
Testo completo:
http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54053&Tipo=Articolo PDFEsportazione dati in Refworks (solo per utenti abilitati)
Record salvabile in Zotero
Biblioteche ACNP che possiedono il periodico