While the Constitutional Court increasingly valorises the solidarity nature of the levy for the pursuit of substantial equality, it is increasingly difficult to find redistributive taxes in the tax system, given the crisis of progressive income tax. The search for taxes that can fill this gap is not easy. The tax reform law approved in 2023 can recover margins of equity, if it is able to review tax expenditures, but it does not appear capable of setting up a new and fair system. Can we hope for a contribution from Europe?
University of Teramo, Italy - ORCID: 0000-0002-7485-2471
Chapter Title
L’obbligo di contribuzione tra riforma fiscale e moniti della Corte Costituzionale
Authors
Massimo Basilavecchia
Language
Italian
DOI
10.36253/979-12-215-0368-5.09
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