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...
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| Formato: | Online |
| Idioma: | Língua italiana |
| Publicado em: |
Firenze University Press
2025
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| Acesso em linha: | ONIX_20241220_9791221503685_263 |
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| _version_ | 1869530817878818816 |
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| author | De Vita, Marialuisa |
| author_browse | De Vita, Marialuisa |
| author_facet | De Vita, Marialuisa |
| author_sort | De Vita, Marialuisa |
| collection | Directory of Open Access Books |
| description | 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. |
| format | Online |
| id | doab-20.500.12854ir-150524 |
| 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-1505242025-07-21T15:44:13Z Chapter Solidarietà fiscale e Assegno Unico Universale De Vita, Marialuisa 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 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 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. 2025-01-26T16:02:38Z 2025-01-26T16:02:38Z 2024-12-20T12:37:44Z 2024 chapter ONIX_20241220_9791221503685_263 https://library.oapen.org/handle/20.500.12657/96468 9791221503685 https://directory.doabooks.org/handle/20.500.12854/150524 ita Quaderni del Dipartimento di Scienze politiche e internazionali open access image/jpeg Attribution-ShareAlike 4.0 International https://library.oapen.org/bitstream/20.500.12657/96468/1/41837.pdf Firenze University Press USiena Press 10.36253/979-12-215-0368-5.13 10.36253/979-12-215-0368-5.13 2ec4474d-93b1-4cfa-b313-9c6019b51b1a 9791221503685 USiena Press 25 Florence open access |
| spellingShingle | 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 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 De Vita, Marialuisa Chapter Solidarietà fiscale e Assegno Unico Universale |
| title | Chapter Solidarietà fiscale e Assegno Unico Universale |
| title_full | Chapter Solidarietà fiscale e Assegno Unico Universale |
| title_fullStr | Chapter Solidarietà fiscale e Assegno Unico Universale |
| title_full_unstemmed | Chapter Solidarietà fiscale e Assegno Unico Universale |
| title_short | Chapter Solidarietà fiscale e Assegno Unico Universale |
| title_sort | chapter solidarieta fiscale e assegno unico universale |
| topic | 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 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 | 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 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_263 |
| work_keys_str_mv | AT devitamarialuisa chaptersolidarietafiscaleeassegnounicouniversale |