Contribution states that the interpretative uncertainties of the article 53 of the Italian Constitution and related legislation – characterized by tax amnesties alternating with a rise in tax rates – depends on the confusion between constitutional theory and constitutional policy. In particular, the inclusion of the principle of de facto equality (art. 3 (2) of the Italian Constitution) in the prescriptive discourse causes a random and unpredictable interpretation of solidarity, ultimately redounding on the form of the Italian welfare state.
University of Siena, Italy - ORCID: 0000-0002-8400-349X
Chapter Title
La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia
Authors
Antonio Riviezzo
Language
Italian
DOI
10.36253/979-12-215-0368-5.07
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