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On the Use of the Value Added Tax for Redistributive Purposes in Italy
This paper shows that a Value Added Tax (VAT) with multiple tax rates in Italy is not the most effective way to pursue redistributive aims. As the tax revenue of the Italian VAT is significantly affected by the use of reduced tax rates and exemptions, we suggest that a shift to a uniform VAT coupled...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer International Publishing
2023
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10132958/ http://dx.doi.org/10.1007/s40797-023-00224-8 |