Imaxe de Portada

Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia

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...

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Gardado en:
Autor Principal: RIVIEZZO, Antonio
Formato: Online
Idioma:Lingua italiana
Publicado: Firenze University Press 2025
Subjects:
Solidarity
principle of equality
economic constitution
social rights
equity
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
Acceso en liña:ONIX_20241220_9791221503685_258
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Summary: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.

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