Chapter Solidarietà fiscale e Assegno Unico Universale
| dc.contributor.author | De Vita, Marialuisa | |
| dc.date.accessioned | 2024-12-20T12:37:44Z | |
| dc.date.available | 2024-12-20T12:37:44Z | |
| dc.date.issued | 2024 | |
| dc.identifier | ONIX_20241220_9791221503685_263 | |
| dc.identifier.uri | https://0-library-oapen-org.catalogue.libraries.london.ac.uk/handle/20.500.12657/96468 | |
| 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 | Family | |
| dc.subject.other | Personal Income Tax | |
| dc.subject.other | Progressive taxation | |
| dc.subject.other | single universal allowance | |
| dc.subject.other | vital minimum | |
| dc.title | Chapter Solidarietà fiscale e Assegno Unico Universale | |
| dc.type | chapter | |
| oapen.abstract.otherlanguage | 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. | |
| oapen.identifier.doi | 10.36253/979-12-215-0368-5.13 | |
| oapen.relation.isPublishedBy | bf65d21a-78e5-4ba2-983a-dbfa90962870 | |
| oapen.relation.isbn | 9791221503685 | |
| oapen.imprint | USiena Press | |
| oapen.series.number | 1 | |
| oapen.pages | 25 | |
| oapen.place.publication | Florence |
