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Reforming Tax Expenditures in Italy: What, Why, and How?
Author:
Justin Tyson
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Series:
IMF Working Papers
Volume/Issue:
Volume 2014: Issue 007
Language:
English
Publication Date:
16 Jan 2014
DOI:
https://doi.org/10.5089/9781484370773.001
ISBN:
9781484370773
ISSN:
1018-5941
Pages:
16
Keywords:
WP; tax expenditure; expenditure; tax; government; Tax expenditures; optimal taxation; efficiency; equity; budget process; substitute tax regime; expenditure program; labor tax wedge; draft tax reform law; tax design; tax norm; tax expenditure cost; single tax; differential VAT regime; Value-added tax; Tax allowances; Personal income tax; Corporate income tax
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts—urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance costs. This paper analyzes tax expenditures in Italy, considering the extent to which tax expenditures can be considered part of an optimal tax system and possible reforms.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund