Munich Personal RePEc Archive

Tax systems and tax reforms in Europe: Italy

Luigi, Bernardi (2002): Tax systems and tax reforms in Europe: Italy. Published in: Tax systems and tax reforms in Europe, by L. Bernrdi an P. Profeta, Routledge 2004 (20 August 2004): pp. 179-212.

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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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