Toward a Comprehensive Tax Reform for Italy /
This paper evaluates elements of a comprehensive reform of the Italian tax system. Reform options are guided by the principles of reducing complexity, broadening the tax base, and lowering marginal tax rates, especially the tax burden on labor income. The revenue and distributional implications of p...
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Формат: | Журнал |
Мова: | English |
Опубліковано: |
Washington, D.C. :
International Monetary Fund,
2020.
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Серія: | IMF Working Papers; Working Paper ;
No. 2020/037 |
Онлайн доступ: | Full text available on IMF |