Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia
| dc.contributor.author | RIVIEZZO, Antonio | |
| dc.date.accessioned | 2024-12-20T12:37:30Z | |
| dc.date.available | 2024-12-20T12:37:30Z | |
| dc.date.issued | 2024 | |
| dc.identifier | ONIX_20241220_9791221503685_258 | |
| dc.identifier.uri | https://0-library-oapen-org.catalogue.libraries.london.ac.uk/handle/20.500.12657/96463 | |
| dc.language | Italian | |
| dc.relation.ispartofseries | Quaderni del Dipartimento di Scienze politiche e internazionali | |
| dc.subject.classification | thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law | |
| dc.subject.classification | thema EDItEUR::L Law::LB International law | |
| dc.subject.classification | thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law | |
| dc.subject.other | Solidarity | |
| dc.subject.other | principle of equality | |
| dc.subject.other | economic constitution | |
| dc.subject.other | social rights | |
| dc.subject.other | equity | |
| dc.title | Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia | |
| dc.type | chapter | |
| oapen.abstract.otherlanguage | 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. | |
| oapen.identifier.doi | 10.36253/979-12-215-0368-5.07 | |
| oapen.relation.isPublishedBy | bf65d21a-78e5-4ba2-983a-dbfa90962870 | |
| oapen.relation.isbn | 9791221503685 | |
| oapen.imprint | USiena Press | |
| oapen.series.number | 1 | |
| oapen.pages | 28 | |
| oapen.place.publication | Florence |
