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|c 5.00 USD
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|z 9781484370728
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Eyraud, Luc.
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|a Reforming Capital Taxation in Italy /
|c Luc Eyraud.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2014.
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| 300 |
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|a 1 online resource (25 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 2014/006
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2014/006/001.2014.issue-006-en.xml
|z IMF e-Library
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