The paper focuses on the protection of family relationships in the tax (through tax deductions) and extra-tax (through the “single universal allowance”) sphere, in order to highlight not only the advantages and critical points of each measure, but also the implications that the replacement of deductions with the “single universal allowance” produces on the redistributive/solidarity function traditionally assigned to the personal income tax.
University of Molise, Italy
Chapter Title
Solidarietà fiscale e Assegno Unico Universale
Authors
Marialuisa De Vita
Language
Italian
DOI
10.36253/979-12-215-0368-5.13
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