Autore: Figari, Francesco
Titolo: Il fisco nel 2023: tra continuità e nuovi sviluppi
Periodico: Politiche Sociali
Anno: 2023 - Fascicolo: 1 - Pagina iniziale: 161 - Pagina finale: 165

2022 has been an important year for the tax system in Italy with changes affecting the structure of the Personal Income Tax (IRPEF), the social insurance contributions and the support to families with children. Overall the tax burden has been reduced and the children support made more generous. With the Budget Law for 2023 there are signals of continuity and new developments. On the one hand, both the Unique and Universal Allowance (AUU) for children and the reduction of social contributions for low earning individuals have been confirmed and somehow reinforced. On the other hand, the flat tax for self-employed individuals has been extended with doubts related to both equity and efficiency consequences.


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SICI: 2284-2098(2023)1<161:IFN2TC>2.0.ZU;2-M
Testo completo: https://www.rivisteweb.it/download/article/10.7389/107146
Testo completo alternativo: https://www.rivisteweb.it/doi/10.7389/107146

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