01470cas a2200241 a 4500 AALejournalIMF014154 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484370728 1018-5941 BD-DhAAL BD-DhAAL Eyraud, Luc. Reforming Capital Taxation in Italy / Luc Eyraud. Washington, D.C. : International Monetary Fund, 2014. 1 online resource (25 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2014/006 Full text available on IMF http://elibrary.imf.org/view/journals/001/2014/006/001.2014.issue-006-en.xml IMF e-Library