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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Detaylı Bibliyografya
Yazar: Eyraud, Luc
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 2014.
Seri Bilgileri:IMF Working Papers; Working Paper ; No. 2014/006
Online Erişim:Full text available on IMF