Italy : Background Economic Developments and Issues - Supplementary Information Appendices.
This paper reviews the flaws of the Italian tax system during the 1990s and the rationale for reform. The paper highlights that a fundamental reform of the tax system took place in 1971-73, and introduced three main innovations: the concentration of tax authority almost exclusively at the level of t...
|a Italy :
|b Background Economic Developments and Issues - Supplementary Information Appendices.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1995.
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|a 1 online resource (117 pages)
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|a IMF Staff Country Reports
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This paper reviews the flaws of the Italian tax system during the 1990s and the rationale for reform. The paper highlights that a fundamental reform of the tax system took place in 1971-73, and introduced three main innovations: the concentration of tax authority almost exclusively at the level of the central government; a value-added tax, in line with the rest of the European Union; and the extension of the base of the personal income tax to additional income categories. This paper also reviews the management of public spending in Italy.
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|a Mode of access: Internet
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|a IMF Staff Country Reports; Country Report ;
|v No. 1995/037
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/002/1995/037/002.1995.issue-037-en.xml
|z IMF e-Library