The solidarity dimension of tax duty requires the legislator to make choices regarding the distribution of tax burdens in the society based on criteria of reasonableness and proportionality. From this point of view, the excess-profits tax reveal some critical points also due to their selective and extraordinary nature.
University of Siena, Italy - ORCID: 0000-0002-8769-9795
Chapter Title
La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati
Authors
Laura Castaldi
Language
Italian
DOI
10.36253/979-12-215-0368-5.10
Peer Reviewed
Publication Year
2024
Copyright Information
© 2024 Author(s)
Content License
Metadata License
Book Title
Le dimensioni del principio solidaristico nel terzo millennio
Editors
Laura Castaldi, Federico Lenzerini, Francesco Zini
Peer Reviewed
Number of Pages
200
Publication Year
2024
Copyright Information
© 2024 Author(s)
Content License
Metadata License
Publisher Name
Firenze University Press, USiena Press
DOI
10.36253/979-12-215-0368-5
ISBN Print
979-12-215-0367-8
eISBN (pdf)
979-12-215-0368-5
eISBN (epub)
979-12-215-0369-2
Series Title
Quaderni del Dipartimento di Scienze politiche e internazionali