The 1973-74 tax reform in Italy: a partial success with many shortcomings

Authors

  • A. PEDONE

DOI:

https://doi.org/10.13133/2037-3643/10786

Keywords:

Italy, tax reform

Abstract

The present article draws attention to a number of results of the Italian 1973-74 tax reform in order to offer useful information regarding the present taxation debate.  The author deals with the fundamental changes in the level and the composition of taxation in the post-reform years in Italy with reference to the earlier situation and to that obtaining in comparable countries. It is suggested that the undeniable success of the reform in increasing the tax yield is actually the source of the present difficulties of the tax system. The most important outstanding problems in the light of the recent experience are touched on as well as what prospects there are for a solution - however hard to find and short-lived this may be.

 

JEL: H21

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Published

2013-10-17

How to Cite

PEDONE, A. (2013). The 1973-74 tax reform in Italy: a partial success with many shortcomings. PSL Quarterly Review, 37(151). https://doi.org/10.13133/2037-3643/10786

Issue

Vol. 37 No. 151 (1984)

Section

Editorial

License

 
 
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