Chapter Solidarietà fiscale e Assegno Unico Universale
Abstract
The paper focuses on the protection of family relationships in the tax (through tax deductions) and extra-tax (through the “single universal allowance”) sphere, in order to highlight not only the advantages and critical points of each measure, but also the implications that the replacement of deductions with the “single universal allowance” produces on the redistributive/solidarity function traditionally assigned to the personal income tax.
Keywords
Family; Personal Income Tax; Progressive taxation; single universal allowance; vital minimumDOI
10.36253/979-12-215-0368-5.13ISBN
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