Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia
Abstract
Contribution states that the interpretative uncertainties of the article 53 of the Italian Constitution and related legislation – characterized by tax amnesties alternating with a rise in tax rates – depends on the confusion between constitutional theory and constitutional policy. In particular, the inclusion of the principle of de facto equality (art. 3 (2) of the Italian Constitution) in the prescriptive discourse causes a random and unpredictable interpretation of solidarity, ultimately redounding on the form of the Italian welfare state.
Keywords
Solidarity; principle of equality; economic constitution; social rights; equityDOI
10.36253/979-12-215-0368-5.07ISBN
9791221503685, 9791221503685Publisher
Firenze University PressPublisher website
https://www.fupress.com/Publication date and place
Florence, 2024Imprint
USiena PressSeries
Quaderni del Dipartimento di Scienze politiche e internazionali, 1Classification
Methods, theory and philosophy of law
International law
Taxation and duties law