La famiglia e la riforma dell’IRPEF

Abstract

This paper discusses the issue of family in income taxation: once the regulatory framework has been outlined, some critical considerations will be formulated, also in light of the recent legislative intervention with regard to the “single and universal allowance”, as well as the draft of the reform of the tax system law. The proposed solution is to adopt the German model (so-called splitting), renouncing the single and universal allowance and introducing a system of deductions that require payment through tracked instruments and are “refundable” in favor of the so-called incapacious taxpayers.