La riforma dell’Irpef tra crisi del sistema ed abbandono dei modelli teorici: note a margine dei lavori parlamentari della XVIII legislatura

Abstract

Since its introduction into the Italian tax system to date, the Irpef has undergone hundreds of changes; the most recent have had a political-party matrix, responding to electoral impulses; the scientific debate has been overwhelmed and obscured by the politicization and exploitation of the underlying issues. However, in the midst of the XVIII legislature, a season of political reflection emerged, which made it possible to recover the institutional and scientific dimension of the debate. The income tax discipline is now fragmentary and irrational; lends itself to tax arbitrage practices and profitable tax planning opportunities. On a scientific basis, it is evident that both the Comprehensive Income Tax model, the Dual Income Tax model, and finally the Flat Tax model have undeniable strengths and weaknesses, but certainly the Italian personal income tax differs from any template. We are now faced with a materially unconstitutional discipline. The parliamentary work that took place in the XVIII legislature allows us to grasp the dimension of the Irpef crisis and offer points of reference for the debate on reforms.