Since 2014
Three forms of capital levy in Italy
PSL Quarterly Review
View Archive Info| Field | Value | |
| Title |
Three forms of capital levy in Italy
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| Creator |
GRIZZIOTTI, B.
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| Subject |
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Italy, capital levy, legislation, evasion, criticism E22, H20 |
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| Description |
The paper comments on the text of the important fiscal measures which, in September 1947, were finally accepted after a long series of discussions, both parliamentary and technical. The author draws attention to the logical reasons which, in his opinion, would have justified the adoption of a capital levy on corporate bodies in addition to that on individuals, but he criticises the actual methods by which the legislature has sought to achieve this aim; still more severe is his criticism of the general defects of the capital levy as a whole, which he considers too heavy and disturbing to economic life, while at the same time liable to widespread evasion. The author’s views form part of the considerable movement of criticism regarding the capital levy now being enforced, to which in recent months other experts have contributed interesting studies.
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| Publisher |
Economia civile
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| Contributor |
—
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| Date |
2014-10-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://annalidibotanica.uniroma1.it/index.php/PSLQuarterlyReview/article/view/12818
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| Source |
PSL Quarterly Review; Vol 1, No 3 (1947)
PSL Quarterly Review; Vol 1, No 3 (1947) 2037-3643 ISSN 2037-3635 |
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| Language |
eng
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| Relation |
http://annalidibotanica.uniroma1.it/index.php/PSLQuarterlyReview/article/view/12818/12622
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| Rights |
Copyright (c) 2016 B. GRIZZIOTTI
http://creativecommons.org/licenses/by-nc-nd/4.0 |
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