Reforming Capital Taxation in Italy /

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...

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Autor principal: Eyraud, Luc
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2014.
Col·lecció:IMF Working Papers; Working Paper ; No. 2014/006
Accés en línia:Full text available on IMF