Format:
Online-Ressource (25 p)
Edition:
Online-Ausg.
ISBN:
1484370724
,
9781484370728
Series Statement:
IMF Working Papers Working Paper No. 14/6
Content:
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
Additional Edition:
Erscheint auch als Druck-Ausgabe Eyraud, Luc Reforming Capital Taxation in Italy Washington, D.C. : International Monetary Fund, 2014 ISBN 9781484370728
Language:
English
DOI:
10.5089/9781484370728.001
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