Reforming capital taxation in Italy /

Reforming capital taxation in Italy /

Saved in:
Bibliographic Details
Author / Creator:Eyraud, Luc, author.
Imprint:[Washington, D.C.] : International Monetary Fund, ©2014.
Description:1 online resource (25 pages)
Language:English
Series:IMF working paper ; WP/14/6
IMF working paper ; WP/14/6.
Subject:
Taxation -- Italy.
Capital -- Italy.
Capital levy -- Italy.
Capital.
Capital levy.
Taxation.
Italy.
Electronic books.
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/12502459
Hidden Bibliographic Details
Other authors / contributors:International Monetary Fund. Fiscal Affairs Department, issuing body.
Notes:At head of title: Fiscal Affairs Department.
"January 2014."
Includes bibliographical references.
Online resource; title from pdf title page (IMF.org Web site, viewed Jan. 30, 2014).
Summary:"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 income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax"--Abstract.

Similar Items

Similar Items