Chapter L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale
| dc.contributor.author | BASILAVECCHIA, Massimo | |
| dc.date.accessioned | 2024-12-20T12:37:33Z | |
| dc.date.available | 2024-12-20T12:37:33Z | |
| dc.date.issued | 2024 | |
| dc.identifier | ONIX_20241220_9791221503685_259 | |
| dc.identifier.uri | https://0-library-oapen-org.catalogue.libraries.london.ac.uk/handle/20.500.12657/96464 | |
| 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 | redistribution | |
| dc.subject.other | progressiveness | |
| dc.subject.other | tax system | |
| dc.title | Chapter L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale | |
| dc.type | chapter | |
| oapen.abstract.otherlanguage | While the Constitutional Court increasingly valorises the solidarity nature of the levy for the pursuit of substantial equality, it is increasingly difficult to find redistributive taxes in the tax system, given the crisis of progressive income tax. The search for taxes that can fill this gap is not easy. The tax reform law approved in 2023 can recover margins of equity, if it is able to review tax expenditures, but it does not appear capable of setting up a new and fair system. Can we hope for a contribution from Europe? | |
| oapen.identifier.doi | 10.36253/979-12-215-0368-5.09 | |
| oapen.relation.isPublishedBy | bf65d21a-78e5-4ba2-983a-dbfa90962870 | |
| oapen.relation.isbn | 9791221503685 | |
| oapen.imprint | USiena Press | |
| oapen.series.number | 1 | |
| oapen.pages | 10 | |
| oapen.place.publication | Florence |
