Italy Background Economic Developments and Issues - Supplementary Information Appendices
This paper reviews the flaws of the Italian tax system during the 1990s and the rationale for reform. The paper highlights that a fundamental reform of the tax system took place in 1971–73, and introduced three main innovations: the concentration of tax authority almost exclusively at the level of t...
Corporate Author: | |
---|---|
Format: | eBook |
Language: | English |
Published: |
Washington, D.C.
International Monetary Fund
1995
|
Series: | IMF Staff Country Reports
|
Subjects: | |
Online Access: | |
Collection: | International Monetary Fund - Collection details see MPG.ReNa |
Summary: | This paper reviews the flaws of the Italian tax system during the 1990s and the rationale for reform. The paper highlights that a fundamental reform of the tax system took place in 1971–73, and introduced three main innovations: the concentration of tax authority almost exclusively at the level of the central government; a value-added tax, in line with the rest of the European Union; and the extension of the base of the personal income tax to additional income categories. This paper also reviews the management of public spending in Italy |
---|---|
Physical Description: | 117 pages |
ISBN: | 9781451819779 |