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...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Eyraud, Luc
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2014.
Sarja:IMF Working Papers; Working Paper ; No. 2014/006
Linkit:Full text available on IMF