The Budget law for 2019 marks a turnaround in the fiscal policy concerning taxation of individual entrepreneurs and self-employed persons. The Budget law has repealed the tax on entrepreneurial income (so called IRI) and extended the flat tax based substitute regimes for individual entrepreneurs and self-employed persons. These regimes openly derogate to both the progressivity of the general income tax (IRPEF) and the neutrality of the VAT (whereas the Iri substantially stuck to the former and did not touch upon the latter). However, such irrational and unreasonably widened derogation to the progressivity prin- ciple result in an unequal distribution of public burdens, which in turn under- mines the solidarity linkage which our society is rooted upon. This article explains why this reform is detrimental to the Italian tax system, both from an efficiency and from an equity perspective. The rationale of the repealed Iri is compared to that of the substitute regimes, both from a juridical and an economic perspective; and it is demonstrated that the former has been designed in such a way to generously favour certain taxpayers vis-à-vis the taxmen and the other taxpayers. In conclusion, this article puts forward some proposals for correcting this bias and making the income tax more equal and efficient.
Canè, D. (2018). Dall’Iri ai regimi sostitutivi: profili critici e spunti per una riforma dell’imposta sui redditi delle persone fisiche. RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE, LXXVII(4), 439-494.
Dall’Iri ai regimi sostitutivi: profili critici e spunti per una riforma dell’imposta sui redditi delle persone fisiche
Canè, D
2018
Abstract
The Budget law for 2019 marks a turnaround in the fiscal policy concerning taxation of individual entrepreneurs and self-employed persons. The Budget law has repealed the tax on entrepreneurial income (so called IRI) and extended the flat tax based substitute regimes for individual entrepreneurs and self-employed persons. These regimes openly derogate to both the progressivity of the general income tax (IRPEF) and the neutrality of the VAT (whereas the Iri substantially stuck to the former and did not touch upon the latter). However, such irrational and unreasonably widened derogation to the progressivity prin- ciple result in an unequal distribution of public burdens, which in turn under- mines the solidarity linkage which our society is rooted upon. This article explains why this reform is detrimental to the Italian tax system, both from an efficiency and from an equity perspective. The rationale of the repealed Iri is compared to that of the substitute regimes, both from a juridical and an economic perspective; and it is demonstrated that the former has been designed in such a way to generously favour certain taxpayers vis-à-vis the taxmen and the other taxpayers. In conclusion, this article puts forward some proposals for correcting this bias and making the income tax more equal and efficient.File | Dimensione | Formato | |
---|---|---|---|
Canè_Dall'Iri ai regimi sostitutivi- profili critici e spunti per una riforma dell'imposta sul reddito delle persone fisiche_RDFSF_2018_I (estratto).pdf
Solo gestori archivio
Descrizione: Articolo
Tipologia di allegato:
Publisher’s Version (Version of Record, VoR)
Dimensione
276.78 kB
Formato
Adobe PDF
|
276.78 kB | Adobe PDF | Visualizza/Apri Richiedi una copia |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.