Chapter L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale
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...
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| Formato: | Online |
| Idioma: | Lingua italiana |
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Firenze University Press
2025
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| Acceso en liña: | ONIX_20241220_9791221503685_259 |
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| _version_ | 1869526829285507072 |
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| author | BASILAVECCHIA, Massimo |
| author_browse | BASILAVECCHIA, Massimo |
| author_facet | BASILAVECCHIA, Massimo |
| author_sort | BASILAVECCHIA, Massimo |
| collection | Directory of Open Access Books |
| description | 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? |
| format | Online |
| id | doab-20.500.12854ir-149869 |
| institution | Directory of Open Access Books |
| language | ita |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Firenze University Press |
| publisherStr | Firenze University Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1498692025-07-21T15:45:24Z Chapter L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale BASILAVECCHIA, Massimo Solidarity redistribution progressiveness tax system thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law 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? 2025-01-16T17:20:24Z 2025-01-16T17:20:24Z 2024-12-20T12:37:33Z 2024 chapter ONIX_20241220_9791221503685_259 https://library.oapen.org/handle/20.500.12657/96464 9791221503685 https://directory.doabooks.org/handle/20.500.12854/149869 ita Quaderni del Dipartimento di Scienze politiche e internazionali open access image/jpeg Attribution-ShareAlike 4.0 International https://library.oapen.org/bitstream/20.500.12657/96464/1/41833.pdf Firenze University Press USiena Press 10.36253/979-12-215-0368-5.09 10.36253/979-12-215-0368-5.09 2ec4474d-93b1-4cfa-b313-9c6019b51b1a 9791221503685 USiena Press 10 Florence open access |
| spellingShingle | Solidarity redistribution progressiveness tax system thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law BASILAVECCHIA, Massimo Chapter L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale |
| title | Chapter L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale |
| title_full | Chapter L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale |
| title_fullStr | Chapter L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale |
| title_full_unstemmed | Chapter L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale |
| title_short | Chapter L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale |
| title_sort | chapter l obbligo di contribuzione tra riforma fiscale e moniti della corte costituzionale |
| topic | Solidarity redistribution progressiveness tax system thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law |
| topic_facet | Solidarity redistribution progressiveness tax system thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law |
| url | ONIX_20241220_9791221503685_259 |
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