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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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2020.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2020/037 |
| 在線閱讀: | Full text available on IMF |