Reforming Capital Taxation in Italy:
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...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C
International Monetary Fund
2014
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Schriftenreihe: | IMF Working Papers
Working Paper No. 14/6 |
Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
Zusammenfassung: | 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 |
Beschreibung: | 1 Online-Ressource (25 p) |
ISBN: | 1484370724 9781484370728 |
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spelling | Eyraud, Luc Verfasser aut Reforming Capital Taxation in Italy Eyraud, Luc Washington, D.C International Monetary Fund 2014 1 Online-Ressource (25 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 14/6 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 Online-Ausg http://elibrary.imf.org/view/IMF001/21090-9781484370728/21090-9781484370728/21090-9781484370728.xml Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Eyraud, Luc Reforming Capital Taxation in Italy |
title | Reforming Capital Taxation in Italy |
title_auth | Reforming Capital Taxation in Italy |
title_exact_search | Reforming Capital Taxation in Italy |
title_exact_search_txtP | Reforming Capital Taxation in Italy |
title_full | Reforming Capital Taxation in Italy Eyraud, Luc |
title_fullStr | Reforming Capital Taxation in Italy Eyraud, Luc |
title_full_unstemmed | Reforming Capital Taxation in Italy Eyraud, Luc |
title_short | Reforming Capital Taxation in Italy |
title_sort | reforming capital taxation in italy |
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