In 2011, Italy implemented one of the largest fiscal adjustments in its post-war history. The tax system played a major role in the adjustment, and its structure has been significantly modified. Most of the main measures resemble recent proposals to make the tax system more conducive to growth, and to amend the taxation of the financial sector. However it is difficult to detect an overall reform strategy, and the Italian tax system still displays several inconsistencies. The paper discusses whether such inconsistencies could be dealt with under the new reform announced by the Monti government.
Il sistema tributario: alla caccia del gettito senza un disegno complessivo
ARACHI, GIAMPAOLO;SANTORO, ALESSANDRO
2012
Abstract
In 2011, Italy implemented one of the largest fiscal adjustments in its post-war history. The tax system played a major role in the adjustment, and its structure has been significantly modified. Most of the main measures resemble recent proposals to make the tax system more conducive to growth, and to amend the taxation of the financial sector. However it is difficult to detect an overall reform strategy, and the Italian tax system still displays several inconsistencies. The paper discusses whether such inconsistencies could be dealt with under the new reform announced by the Monti government.
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