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Reforming Capital Taxation in Italy1

Reforming Capital Taxation in Italy1 »

Source: Reforming Capital Taxation in Italy

Volume/Issue: 2014/6

Series: IMF Working Papers

Author(s): Luc Eyraud

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2014

ISBN: 9781484370728

Keywords: Capital taxation, tax efficiency, redistribution, wealth, property tax, tax system, capital taxes, property taxes, General, Household,

This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital incom...

Reforming Capital Taxation in Italy

Reforming Capital Taxation in Italy »

Volume/Issue: 2014/6

Series: IMF Working Papers

Author(s): Luc Eyraud

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2014

DOI: http://dx.doi.org/10.5089/9781484370728.001

ISBN: 9781484370728

Keywords: Capital taxation, tax efficiency, redistribution, wealth, property tax, tax system, capital taxes, property taxes, General, Household,

This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital incom...