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.

Table of Contents:

Cover; Abstract; Contents; I. Introduction; II. International Comparison; Tables; 1. Capital Tax Measures in the 2011 Fiscal Packages; Figures; 1. Capital Taxation in European Countries, 2011; 2. Taxes on Wealth Stock and Transactions in the OECD, 2011; III. Enhancing the Neutrality of the Capital Income Tax System; IV. Implementing a Fairer and More Effective Property Tax; V. Reducing Distortionary Taxes on Transactions; 3. Revenues from Transaction Taxes, 2012; VI. Strengthening the Taxation of Inheritance and Gifts; 4. Residential Mobility in OECD Countries.
5. Effective Inheritance Tax Rates in EuropeVII. Towards a More Comprehensive Taxation of Wealth?; 2. Revenues from Taxes on the Wealth Stock in 2012; Boxes; 1. Taxes on Asset Holding in Italy; 3. Composition of Italian Household Wealth per Net Wealth Decile; VIII. Conclusions; References.

Similar Items