Italian tax policy

Abstract

The article provides a reasoned survey of the intricate network of fiscal measures taken by the Italian Government in the last few years. This study, with its references to the several laws and special measures, will be useful to the reader desirous of information on the superstructures added to the Italian tax system as a result of the war, on the impediments placed in its way by inflationary forces, on the steps and the provisions taken to offset them, on the reasons for their success or failure, on the progress so far made in spite of the many difficulties, on the principal problems that still have to be solved. This is an aspect of Italian reconstruction now entering on a decisive phase with the application of the capital levy and with the expected beginning of the work for a general fiscal reform. JEL: E62, E31, H20

Keywords

• Fiscal policy
• Italy
• Italian tax system
• inflation
• reconstruction
• capital levy