publication . Preprint . 2014

Reforming Capital Taxation in Italy

Luc Eyraud;
Open Access
  • Published: 16 Jan 2014
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, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.
ACM Computing Classification System: ComputingMilieux_LEGALASPECTSOFCOMPUTINGComputingMilieux_GENERAL
free text keywords: Italy;Capital taxation, tax efficiency, redistribution, wealth, property tax, tax system, capital taxes, property taxes, General, Household,
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