At the Origin of Italian VAT : an Early Proposal of a Dual System of Consumption Taxation

P. 177-199

• Articles from the same issue (available individually)

  • The Tax Reform Drafted by the Cosciani Commission in 1964
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  • Origins, Design, Implementation and Shortcomings of Cesare Cosciani's Tax Reform Proposals
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  • Continuity and Innovations in Tax Reform
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  • On the Theoretical Background of Cosciani's Tax Reform
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  • Capital and Business Taxation
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  • Two Crucial Features in Cosciani's Thought
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  • Capital-Labour Taxation and Progressivity in Cosciani's Thought
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  • The Erosion of the Personal Income Tax Base in Italy : Equity Aspects
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  • The Tax Treatment of Family Income : Equity and Efficiency
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  • At the Origin of Italian VAT : an Early Proposal of a Dual System of Consumption Taxation
  • The Fight against Tax Evasion and Avoidance
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• Information

  DOI: 10.3280/EP2014-003010

  ISSN: 1972-5566

  Permalink: https://digital.casalini.it/10.3280/EP2014-003010