Problemi di equità orizzontale e verticale nell’imposta personale sul reddito

Abstract

This paper deals with the implications of the current structure of the personal income tax on both horizontal and vertical equity, as well as with the consequences that will be caused by the adoption of a full dual income tax system, as recently stated in the governmental project of revision of the whole tax system. The main thesis is that by choosing a dual income tax, a general concept of horizontal equity in the field of income taxation may be severely compromised; furthermore, the debate surrounding the appropriate degree of progressivity as a representation of the vertical equity would become irrelevant. Rather, in a dynamic perspective, there is the risk of failing in both the comprehensiveness and the progressivity of income taxation.