Reforming Capital Taxation in Italy
Author | : Luc Eyraud |
Publisher | : International Monetary Fund |
Total Pages | : 25 |
Release | : 2014-01-16 |
ISBN-10 | : 9781484371350 |
ISBN-13 | : 1484371356 |
Rating | : 4/5 (50 Downloads) |
Download or read book Reforming Capital Taxation in Italy written by Luc Eyraud and published by International Monetary Fund. This book was released on 2014-01-16 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.