Series: IMF Working Papers
Author(s): Luc Eyraud
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 16 January 2014
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...