Italy : Background Economic Developments and Issues - Supplementary Information Appendices.
This paper reviews the flaws of the Italian tax system during the 1990s and the rationale for reform. The paper highlights that a fundamental reform of the tax system took place in 1971-73, and introduced three main innovations: the concentration of tax authority almost exclusively at the level of t...
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| Format: | Revista |
| Idioma: | English |
| Publicat: |
Washington, D.C. :
International Monetary Fund,
1995.
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| Col·lecció: | IMF Staff Country Reports; Country Report ;
No. 1995/037 |
| Accés en línia: | Full text available on IMF |
| Sumari: | This paper reviews the flaws of the Italian tax system during the 1990s and the rationale for reform. The paper highlights that a fundamental reform of the tax system took place in 1971-73, and introduced three main innovations: the concentration of tax authority almost exclusively at the level of the central government; a value-added tax, in line with the rest of the European Union; and the extension of the base of the personal income tax to additional income categories. This paper also reviews the management of public spending in Italy. |
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| Descripció de l’ítem: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Descripció física: | 1 online resource (117 pages) |
| Format: | Mode of access: Internet |
| ISSN: | 1934-7685 |
| Accés: | Electronic access restricted to authorized BRAC University faculty, staff and students |