Buchumschlag

Chapter Solidarietà fiscale e Assegno Unico Universale

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 deduct...

Ausführliche Beschreibung

Gespeichert in:
1. Verfasser: De Vita, Marialuisa
Format: Online
Sprache:Italienisch
Veröffentlicht: Firenze University Press 2025
Schlagworte:
Family
Personal Income Tax
Progressive taxation
single universal allowance
vital minimum
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
Online-Zugang:ONIX_20241220_9791221503685_263
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Zusammenfassung: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.

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